The tariff classification of food products from England
Issued September 19, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1211.90.8090, 2202.10.0040, 2106.90.9999, 1806.31.0040
Product description
All are packaged for retail sale and marketed in the "health food industry." "Rio Amazon Guarana Powder for Drinks" is a brown powder, described as the finely ground seed of the plant Paullinia cupana, packed in a sealed, foil packet containing 5 grams, net weight. Package instructions suggest adding the powder to hot or cold beverages, sprinkling over cereals, or using in baked products. "Buzz Bar Chocolate Covered Cereal Bar with Guarana" is a chocolate-covered, candy bar shaped product weighing 50 grams, packed in a sealed, plastic film wrapper. The stated ingredients are oats, cane sugar, honey, chocolate coating, sunflower oil, guarana powder, wheat flour, desiccated coconut, hazelnuts, sesame seeds, lecithin, almonds, and salt. "Rio Amazon Guarana" consists of gelatin capsules, each containing 500 milligrams of guarana powder, 24 capsules mounted on a "push-out" card. Package instructions recommend 2 or more capsules be consumed daily. "Rio Amazon Guarana Breeze" is a ready to drink liquid, packed in a glass bottle containing 25 centiliters. The stated ingredients for this item are carbonated water, apple juice, lychee and mango juice concentrates, honey, guarana extract, schizandra extract, herbal extracts, and natural flavorings.
CBP rationale
The applicable subheading for the Rio Amazon Guarana Powder for Drinks will be 1211.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for plants and parts of plants. The applicable subheading for the Buzz Bar will be 1806.31.0040, HTS, which provides for chocolate and other food preparations containing cocoa. The applicable subheading for the Rio Amazon Guarana capsules will be 2106.90.9999, HTS, which provides for food preparations not elsewhere specified or included. The applicable subheading for the Rio Amazon Guarana Breeze will be 2202.10.0040, HTS, which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored.
Full text
NY 813894 September 19, 1995 CLA-2-12:S:N:N2:228 813894 CATEGORY: Classification TARIFF NO.: 1211.90.8090; 1806.31.0040; 2106.90.9999; 2202.10.0040 Mr. Kevin Hussey Wilson UTC, Inc. 750 Walnut Avenue Cranford, NJ 07016 RE: The tariff classification of food products from England Dear Mr. Hussey: In your letter dated August 21, 1995, on behalf of Amazon Herbs Inc., Glendale, AZ, you requested a tariff classification ruling. Four samples, submitted with your letter, were opened, examined, and disposed of. All are packaged for retail sale and marketed in the "health food industry." "Rio Amazon Guarana Powder for Drinks" is a brown powder, described as the finely ground seed of the plant Paullinia cupana, packed in a sealed, foil packet containing 5 grams, net weight. Package instructions suggest adding the powder to hot or cold beverages, sprinkling over cereals, or using in baked products. "Buzz Bar Chocolate Covered Cereal Bar with Guarana" is a chocolate-covered, candy bar shaped product weighing 50 grams, packed in a sealed, plastic film wrapper. The stated ingredients are oats, cane sugar, honey, chocolate coating, sunflower oil, guarana powder, wheat flour, desiccated coconut, hazelnuts, sesame seeds, lecithin, almonds, and salt. "Rio Amazon Guarana" consists of gelatin capsules, each containing 500 milligrams of guarana powder, 24 capsules mounted on a "push-out" card. Package instructions recommend 2 or more capsules be consumed daily. "Rio Amazon Guarana Breeze" is a ready to drink liquid, packed in a glass bottle containing 25 centiliters. The stated ingredients for this item are carbonated water, apple juice, lychee and mango juice concentrates, honey, guarana extract, schizandra extract, herbal extracts, and natural flavorings. The applicable subheading for the Rio Amazon Guarana Powder for Drinks will be 1211.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for plants and parts of plants...of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered...other...other...other. The rate of duty will be free. The applicable subheading for the Buzz Bar will be 1806.31.0040, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...filled...confectionery. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the Rio Amazon Guarana capsules will be 2106.90.9999, HTS, which provides for food preparations not elsewhere specified or included...other... other...other. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for the Rio Amazon Guarana Breeze will be 2202.10.0040, HTS, which provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored...carbonated soft drinks... other. The rate of duty will be 0.3 cents per liter. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). Some of the samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. This ruling is being issued under the provisions of Section 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 212-466-5760. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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