F83531 F8 Ruling Active

The tariff classification of iced coffee beverages from Taiwan

Issued March 14, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.9090

Headings: 2202

Product description

Samples of three products were included with your request: Mr. Brown Iced Coffee Classic, Mr. Brown Iced Coffee Vanilla and Mr. Brown Iced Coffee Cappuccino. The Mr. Brown Iced Coffee Classic is stated to contain 7.000 percent sugar, 4.000 percent milk powder, 1.100 percent coffee, 0.010 percent flavors and 87.890 percent water. The Mr. Brown Iced Coffee Vanilla contains 8.500 percent sugar, 5.000 percent milk powder, 0.700 percent coffee, 0.020 percent carrageenan, 0.130 percent flavors and 85.650 percent water. The Mr. Brown Iced Coffee Cappuccino contains 9.000 percent sugar, 5.000 percent milk powder, 1.000 percent coffee, 1.000 percent chocolate, 0.210 percent carrageenan, 0.170 percent flavors and 83.620 percent water. The products will be imported packaged for retail sale in metal cans, each holding 8.12 fluid ounces (240 milliliters).

CBP rationale

8.12 fluid ounces (240 milliliters). The applicable subheading for the Mr. Brown Iced Coffee Classic, Mr. Brown Iced Coffee Vanilla and Mr. Brown Iced Coffee Cappuccino will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages…other…other…other. The duty rate will be 0.2 cents per liter.

Full text

NY F83531 March 14, 2000 CLA-2-22:RR:NC:SP:232 F83531 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Efren A. Rosas G. Defrost Distributors Villas de Parkville #59 Guaynabo, PR 00969 RE: The tariff classification of iced coffee beverages from Taiwan Dear Mr. Rosas G.: In your letter received on February 23, 2000 you requested a classification ruling. Samples of three products were included with your request: Mr. Brown Iced Coffee Classic, Mr. Brown Iced Coffee Vanilla and Mr. Brown Iced Coffee Cappuccino. The Mr. Brown Iced Coffee Classic is stated to contain 7.000 percent sugar, 4.000 percent milk powder, 1.100 percent coffee, 0.010 percent flavors and 87.890 percent water. The Mr. Brown Iced Coffee Vanilla contains 8.500 percent sugar, 5.000 percent milk powder, 0.700 percent coffee, 0.020 percent carrageenan, 0.130 percent flavors and 85.650 percent water. The Mr. Brown Iced Coffee Cappuccino contains 9.000 percent sugar, 5.000 percent milk powder, 1.000 percent coffee, 1.000 percent chocolate, 0.210 percent carrageenan, 0.170 percent flavors and 83.620 percent water. The products will be imported packaged for retail sale in metal cans, each holding 8.12 fluid ounces (240 milliliters). The applicable subheading for the Mr. Brown Iced Coffee Classic, Mr. Brown Iced Coffee Vanilla and Mr. Brown Iced Coffee Cappuccino will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages…other…other…other. The duty rate will be 0.2 cents per liter. 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 Pre-transmitted 3/14/2000 8:57 AM

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