The tariff classification of "Yoplus" Fat Free Yogurt Drink from South Korea

N055198 April 16, 2009 CLA-2-22:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Michael Russell Allpointz, Inc. 115 Pine Avenue #410 Long Beach, CA 90802 RE: The tariff classification of “Yoplus” Fat Free Yogurt Drink from South Korea Dear Mr. Russell: In your letter dated March 19, 2009, on behalf of your client AJY International Inc., you requested a tariff classification ruling. You also requested a ruling on country of origin, acceptable country of origin marking and applicable trade agreements. The subject merchandise is described as “Yoplus” fat free yogurt drink from South Korea. It is said to contain 88.2 percent refined water, 9.4 percent sugar, 0.8 percent skim milk powder, 0.6 percent dietary fiber, 0.1 percent lactic acid bacteria fermented extract, 0.286 percent apple juice concentrate, 0.27 percent citric acid, .03 percent sodium citrate, 0.1 percent soybean polysaccharides, .08 percent yogurt flavor and .049 percent apple flavor. The product will be packaged for retail sale in (350ML) 11.8 ounce containers. The applicable subheading for the “Yoplus” will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other…Other. The rate of duty will be 0.2 cents per liter. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as: The country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of this part; however for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. Accordingly, the country of origin of an article is the country in which it was wholly grown, or, if processed in several countries, the country in which the last substantial transformation occurred. Based on the information supplied, we could not address the issue of country of origin and applicable Trade Agreements. The country of origin of each of the ingredients and the step by step process involved in the completed item was not provided. When this information is available, you may wish to consider resubmission of your request. With regard to country of origin marking requirements, the following is provided as general information: The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S., the English name of the country of origin of the article (e.g., "Product of South Korea”).     Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division