HQ 952178: Tariff Classification of Beverages, "New Echo" and "Sangaria Coffee Drink With Milk"

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 952178

                        November 23, 1992


CLA-2 CO:R:C:F  952178 K

CATEGORY: Classification

Tariff No.:  2202.90.9090

Mr. Steve Hong
Koryeo International Corp.
200 Stewart Ave.
Brooklyn, New York 11237

RE: Tariff Classification of Beverages, "New Echo" and
    "Sangaria Coffee Drink With Milk"

Dear Sir:

     This is in response to your letters of July 1, 1992, in which
you asked for tariff classification rulings for the above-
referenced beverages from Japan.  Samples were submitted.

FACTS:

     The percentage breakdown of ingredients by weight for each of
the beverages follows.

     1. "Sangaria Coffee Drink With Milk"
          Ingredients         Percentages
          Water               87.09
          Sugar               6.40
          Condensed Milk      2.80
          Coffee Extract      2.20
          Skim milk           1.40
          Flavor              0.05
          Lecithin            0.06

     2. "New Echo"
          Water               83.10
          Glucose and
          Fructose            8.60
          Sugar               4.90
          Soy Bean            1.50
          Grape Sugar         0.90
          Pectin              0.50
          Non-fat Dry Milk    0.40
          Flavor              0.10


                               -2-

ISSUE:

     The issue is whether the beverages are classifiable as milk-
based beverages or as non-alcoholic beverages.

LAW AND ANALYSIS:

     Subheading 2202.90.2000, HTSUS, covers other milk-based drinks
and merchandise classifiable in this subheading is subject to
quota.  The milk content in the "New Echo" is only 0.40 percent by
weight and has a grape sugar flavor.  The "Sangaria Coffee Drink
With Milk" has a total of 4.20 percent by weight and is coffee
flavored.  In our opinion, the milk ingredients in these beverages
are not significant enough that they confer the essential character
to the beverages.  The flavoring ingredients imparts the essential
character of these beverages.  Accordingly, they are not
classifiable as milk-based beverages but merely as non-alcoholic
beverages.

HOLDING:

     "New Echo" and "Sangaria Coffee Drink With Milk" are
classifiable under subheading 2202.90.90, as other non-alcoholic
beverages, not including fruit or vegetable juices of heading 2009,
with duty at 0.3 cent per liter.

                         Sincerely,




                         John Durant
                         Director
                         Commercial Rulings Division