The tariff classification of Chai Latte

NY E86580 September 8, 1999 CLA-2-21:RR:NC:SP:232 E86580 CATEGORY: Classification TARIFF NO.: 2101.20.5400; 2101.20.5800 Ms. Sue Kint Kint and Associates 14241 E. Firestone Blvd., Suite 400 La Mirada, CA 90638 RE: The tariff classification of Chai Latte Dear Ms. Kint: In your letter dated August 24, 1999, you requested a tariff classification ruling. You submitted samples and descriptive literature with your request. The subject merchandise is “Chai Latte”, a drink mix in two differing formulations. It will be shipped in 100 pound drums. The first item, Chai Latte Product Vanilla (CH 10983), is stated to contain 26.4 percent non-fat milk powder, 18 percent non-dairy creamer, 13.6 percent sugar, 12 percent honey, 12 percent black tea, 5 percent natural vanilla flavor, 5 percent bourbon vanilla extract, 2 percent cinnamon, 2 percent cloves, 1.8 percent cardamom, 1.2 percent anise seed, and 1 percent ginger. The second product, Chai Latte Vanilla (CH 8691), is said to consist of 25 percent sugar, 22 percent non-fat milk powder, 15 percent non-dairy creamer, 10 percent honey, 10 percent black tea, 5 percent natural vanilla flavor, 5 percent bourbon vanilla extract, 2 percent cinnamon, 2 percent cloves, 1.8 percent cardamom, 1.2 percent anise seed, and 1 percent ginger. The applicable subheading for both types of Chai Latte, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these  extracts, essences or concentrates or with a basis of tea or mate: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.20.5800, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2101.20.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. 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