E85269 E8 Ruling Active

The tariff classification of a cocoa drink from Germany

Issued August 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.1000

Headings: 2202

Product description

The subject merchandise is stated to contain skimmed milk, sugar, cocoa powder, salt, stabilizer, carrageenan (E407) and flavor. The product will be imported in glass bottles holding 500 milliliters.

CBP rationale

500 milliliters. The applicable tariff provision for the “Kakao Drink” will be 2202.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for waters…containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages…other: milk-based drinks: chocolate milk drink. The general rate of duty will be 17.5 percent ad valorem.

Full text

NY E85269 August 13, 1999 CLA-2-22:RR:NC:SP:232 E85269 CATEGORY: Classification TARIFF NO.: 2202.90.1000 Ms. Margaret Eckert German Agricultural Marketing Board 34-33 59th Street Woodside, NY 11377 RE: The tariff classification of a cocoa drink from Germany Dear Ms. Eckert: In your letter dated July 27, 1999, on behalf of TURM-Sahne GmbH, Germany, you requested a tariff classification ruling. A sample labeled “Kakao Drink” was submitted with your request. The subject merchandise is stated to contain skimmed milk, sugar, cocoa powder, salt, stabilizer, carrageenan (E407) and flavor. The product will be imported in glass bottles holding 500 milliliters. The applicable tariff provision for the “Kakao Drink” will be 2202.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for waters…containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages…other: milk-based drinks: chocolate milk drink. The general rate of duty will be 17.5 percent ad valorem. This ruling is being issued under the provisions of Part 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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