HQ 952776: Classification of Protein Drinks from Canada

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 952776

                            Feb 10,1993

CLA-2  CO:R:C:F  952776  JGH

CATEGORY: Classification

TARIFF NO.:  2202.90.2000/9904.10.60

Mr. Dave Walser
Border Brokerage Co., Inc.
P.O. Box 249
Sumas, Washington  98295

RE: Classification of Protein Drinks from Canada

Dear Mr. Walser:

     Your letter of September 16, 1992, concerns the
classification of Joe Weider Protein Drinks under the Harmonized
Tariff Schedule of the United States (HTSUS).

FACTS:

     The types of drinks and approximate content of main
ingredients are as follows:

     1) Tiger's Milk Drink (Liquid Caramel Vanilla)
        has about 80 percent water, 8 percent fructose
        and 5.5 percent nonfat dry milk.

     2) Tiger's Milk Drink (Liquid Strawberry Shake) - 80
        percent water, 9 percent fructose, and over 5.5
        percent nonfat dry milk solids.

     3) DYN Body Shaper Liquid Vanilla Shake - 80 percent
        water, 8 percent fructose, and over 6 percent nonfat
        dry milk.

     In addition all of these beverages contain added flavors,
minerals, fillers and preservatives in much lesser amounts. - 2 -

     All of the ingredients, except the water, are said to be of
U.S. origin; the Canadian processor adds the water to the
ingredients which undergo thermal processing, and the drinks are
packaged in aluminum cans, ready for consumption. 

ISSUE:
     
     Whether beverages with the stated precentages of milk are
classifiable as milk-based beverages under subheading
2202.90.2000, HTSUS, and subject to the quota restraints of
9904.10.60, HTSUS.   

LAW AND ANALYSIS:

     Subheading 2202.90.2000, HTSUS, applies to milk-based
drinks.  In classifying beverages under 
this provision consideration is given to the amount and
signifigance of the milk content present.  Since skim milk
contains about 9 percent milk solids, beverages which contain
over 5 percent milk solids are considered to have an appreciable
amount of milk; enough to impart the drinks' essential character
in many instances.  The amounts of water, sweeteners and flavors
present in these beverages are, of course, common to most
beverages of this type, so it is believed that it is the milk
content, which is of the highest percentage next to the water and
sweeteners, that  imparts the individual character of these
products.

HOLDING:

     Tiger's Milk (Liquid Caramel Vanilla), Tiger's Milk Drink
(Liquid Strawberry Shake) and DYN Body Shaper Liquid Vanilla
Shake are all classifiable as other milk-based drinks in
subheading 2202.90.2000, HTSUS.  The rate of duty for a product
which qualifies as a product of Canada would be 8.7 percent ad
valorem; they are also subject to the absolute quota under
9904.10.60, HTSUS.

                              Sincerely,




                              John Durant, Director