F88970 F8 Ruling Active

The tariff classification of Coffee Mixes from China

Issued July 25, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2101.12.5800, 2101.12.5400

Headings: 2101

Product description

You submitted descriptive literature and ingredient information with your request. You had previously sent product photographs, specifications, and samples with your initial request, dated May 9, 2000. The merchandise in question is Product CCO-200140, a boxed retail assortment. Most of the items in this product were classified in New York Ruling Letter F87585, dated June 13, 2000. The remaining two components of Product CCO-200140 are “Amaretto” Instant Coffee Mix and “Irish Cream” Instant Coffee Mix. The “Amaretto” Instant Coffee Mix is described as containing 10 percent instant coffee, 60 percent sugar, and 30 percent non-dairy creamer. The “Irish Cream” Instant Coffee Mix is stated to consist of 10 percent instant coffee, 30 percent sugar, and 60 percent non-dairy creamer.

CBP rationale

The applicable subheading for both flavors of the instant coffee mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, 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 coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY F88970 July 25, 2000 CLA-2-21:RR:NC:SP:232 F88970 CATEGORY: Classification TARIFF NO.: 2101.12.5400; 2101.12.5800 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Coffee Mixes from China Dear Mr. Harper In your letter dated June 21, 2000, you requested a tariff classification ruling. You submitted descriptive literature and ingredient information with your request. You had previously sent product photographs, specifications, and samples with your initial request, dated May 9, 2000. The merchandise in question is Product CCO-200140, a boxed retail assortment. Most of the items in this product were classified in New York Ruling Letter F87585, dated June 13, 2000. The remaining two components of Product CCO-200140 are “Amaretto” Instant Coffee Mix and “Irish Cream” Instant Coffee Mix. The “Amaretto” Instant Coffee Mix is described as containing 10 percent instant coffee, 60 percent sugar, and 30 percent non-dairy creamer. The “Irish Cream” Instant Coffee Mix is stated to consist of 10 percent instant coffee, 30 percent sugar, and 60 percent non-dairy creamer. The applicable subheading for both flavors of the instant coffee mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, 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 coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: 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 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, 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

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