HQ 083698: Classification of a sugar drink mix base

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083698

                                    June 1, 1989

          CLA-2 CO:R:C:G  083698 SS

          CATEGORY:   Classification

          TARIFF NO.: 1701.91.4000, 9904.50.40

          Mr. Clark D. Bien
          General Counsel
          Arbor Foods Incorporated
          5070 West Maple Road
          Suite 202
          West Bloomfield, Michigan  48322

          RE:  Classification of a sugar drink mix base

          Dear Mr. Bien:

               This is in response to your letter dated February 1, 1989,
          addressed to the Customs office in Detroit, requesting a
          classification ruling for a drink mix base manufactured in
          Canada, Bahamas, and elsewhere, under the Harmonized Tariff
          Schedules of the United States (HTSUS).

          FACTS:

               The merchandise under consideration is a drink base mix
          which is stated to contain the following ingredients by weight:

                                              Percent

                      Sugar                   97.615 %
                      Citric acid              1.952 %
                      Tricalcium phosphate     0.130 %
                      Vitamin C                0.098 %
                      Sodium citrate           0.098 %
                      Lemon flavor             0.107 %
                      FD & C Yellow #5        negligible

               The product in issue would be imported in standard
          industrial packings, including 2,000 pound totes and 100 pound
          bags.  The drink mix base is stated to be used in the beverage
          industry as a base for the production of a variety of flavors of
          dry drink mixes.  The finished drink mixes are produced by adding
          additional flavorings and colorings.  The final product is
          produced by the addition of water by the consumer.















                                         -2-


          ISSUE:

               Whether a drink base mix containing 97.6 percent sugar mixed
          with flavoring, coloring and other ingredients is properly
          classifiable under subheading 2106.90.5000, HTSUS, which provides
          for other food preparations not elsewhere specified, or under
          subheading 1701.91.40, HTSUS, which provides for cane or beet
          sugar, containing added flavoring matter whether or not
          containing added coloring.

          LAW AND ANALYSIS

               Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI's).  GRI 1 provides that
          classification is determined first in accordance with the terms
          of the headings and any relative Section or Chapter notes.

               The merchandise under consideration is a sugar base drink
          mix containing added flavoring and coloring matter. Subheading
          1701.91.40, HTSUS, provides for cane or beet sugar and chemically
          pure sucrose in solid form, containing added flavoring matter
          whether or not containing added coloring.  Further, the
          Explanatory Notes to Chapter 21, which represent the official
          interpretation of the HTSUS at the international level, provide
          in section (1) in pertinent part that "... Powders which have the
          character of flavoured or coloured sugars used for the
          preparation of lemonade and the like fall in heading 17.01 or
          17.02 as the case may be."

               In view of the foregoing, the drink base mix under
          consideration is classifiable under heading 17.01.

          HOLDING:

               The merchandise in issue, is properly classifiable under
          subheading 1701.91.40, HTSUS, and subject to zero quota
          restrictions of 9904.50.40, which provides for articles
          containing over 65 percent by dry weight of sugars derived from
          sugar cane or sugar beets, whether or not mixed with other
          ingredients, capable of being further processed or mixed with
          similar or other ingredients, and not prepared for marketing to
          the retail consumer in the identical form and package in which
          imported; all the foregoing articles provided for in subheading
          1701.91.40. which provides for cane or beet sugar, containing
          added flavoring matter whether or not containing added coloring.
















                                         -3-


               It is noted that New York Ruling 825891, dated November 25,
          1987, and all other rulings issued by Customs which are
          inconsistent with the instant ruling are accordingly modified.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division