The tariff classification of drink mixes from Canada

NY R01186 December 22, 2004 CLA-2-21:RR:NC:2:228 R01186 CATEGORY: Classification TARIFF NO.: 2106.90.9973 Ms. Lisa Marie Thomas PBB Global Logistics 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of drink mixes from Canada Dear Ms. Thomas: In your letter dated December 13, 2004, on behalf of McCain International, Florenceville, NB, Canada, you requested a tariff classification ruling. Four products are described in your letter as frozen “fruit punch concentrates,” packaged for retail sale in 12-ounce cans. Fruit Punch is composed of 54 percent high fructose corn syrup, 39.5 percent water, and 5.5 percent concentrated fruit juices (grape, apple and/or pear, and pineapple), and less than one percent each of citric acid, flavors, and colors. Orange Punch is said to contain 52 percent high fructose corn syrup, 41 percent water, 6 percent concentrated fruit juices (orange, apple and/or pear, and pineapple), and less than one percent each of citric acid, flavors, and colors. Grape Punch consists of 49 percent high fructose corn syrup, 44.5 percent water, 5.5 percent concentrated fruit juices (grape, apple and/or pear), and less than one percent each citric acid, flavors, and colors. Berry Punch contains 57 percent high fructose corn syrup, 36 percent water, 6 percent concentrated fruit juices (apple and/or pear, grape, and strawberry), and less than one percent citric acid, flavors, and colors. A fruit punch beverage is made by diluting the contents of the container with 3 cans of liquid. The applicable subheading for the frozen fruit punch concentrates will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… other…preparations for the manufacture of beverages…other. The rate of duty will be 6.4 percent ad valorem. 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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division