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895188 89 Ruling Active

The tariff classification of cappuccino drink mixes from Poland.

Issued March 14, 1994 by U.S. Customs and Border Protection.

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89 895188 (March 14, 1994)

Tariff classification

HTS codes: 2101.10.4060

Headings: 2101

Product description

Samples were included with your request. The subject merchandise consists of cappuccino drink mixes in chocolate, amaretto, cherry and choco flavors. The various mixes contain between 14.8 percent and 29.30 percent by weight sugar, and 12.40 percent and 20.2 percent soluble coffee. In addition, the products contain foaming creamer, skimmed milk powder, glucose syrup and different flavors. The mixes will be packaged in cardboard boxes, each holding ten foil envelopes. The name "Mokate" appears on the boxes and the envelopes. A finished beverage is produced by adding hot water to the mixes. It is noted that the subject merchandise will be shipped from the Netherlands, but produced in Poland.

CBP rationale

ten foil envelopes. The name "Mokate" appears on the boxes and the envelopes. A finished beverage is produced by adding hot water to the mixes. It is noted that the subject merchandise will be shipped from the Netherlands, but produced in Poland. The applicable subheading for the cappuccino drink mixes will be 2101.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences and concentrates or with a basis of coffee...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60, HTS. The duty rate will be 10 percent ad valorem. Subheading 9904.60.60, HTS, pertains to products containing over 10 percent by dry weight of sugar derived from sugar cane or sugar beets. Articles classifiable under subheading 2101.10.4060, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Full text

NY 895188 March 14, 1994 CLA-2-21:S:N:N7:232 895188 CATEGORY: Classification TARIFF NO.: 2101.10.4060 Mr C. Lane Price Tradex Inc. 5800 Monroe Road Charlotte, NC 28212 RE: The tariff classification of cappuccino drink mixes from Poland. Dear Price: In your letter dated February 24, 1994 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise consists of cappuccino drink mixes in chocolate, amaretto, cherry and choco flavors. The various mixes contain between 14.8 percent and 29.30 percent by weight sugar, and 12.40 percent and 20.2 percent soluble coffee. In addition, the products contain foaming creamer, skimmed milk powder, glucose syrup and different flavors. The mixes will be packaged in cardboard boxes, each holding ten foil envelopes. The name "Mokate" appears on the boxes and the envelopes. A finished beverage is produced by adding hot water to the mixes. It is noted that the subject merchandise will be shipped from the Netherlands, but produced in Poland. The applicable subheading for the cappuccino drink mixes will be 2101.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences and concentrates or with a basis of coffee...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60, HTS. The duty rate will be 10 percent ad valorem. Subheading 9904.60.60, HTS, pertains to products containing over 10 percent by dry weight of sugar derived from sugar cane or sugar beets. Articles classifiable under subheading 2101.10.4060, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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