The tariff classification of “Colcafe” from Colombia

NY G81823 September 15, 2000 CLA-2-22:RR:NC:SP:232 G81823 CATEGORY: Classification TARIFF NO.: 2202.90.2400; 2202.90.2800 Mr. Manuel Ramos Gandia US Customs Broker PO Box 9066613 San Juan, PR 00906-6440 RE: The tariff classification of “Colcafe” from Colombia Dear Mr. Ramos Gandia In your letter dated August 29, 2000, on behalf of Boricua Empaque, Inc., of San Juan, Puerto Rico, you requested a tariff classification ruling. You submitted descriptive literature, product samples, and specifications with your request. The merchandise in question is “Colcafe”, a beverage that is stated to consist of 93.18 percent whole milk, 6.4 percent sugar, and traces of coffee and other flavors and thickeners. It will be imported retail packaged in 200-ml drink boxes. The applicable subheading for the “Colcafe”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, 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, not including fruit or vegetable juices of heading 2009: Other: Milk based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and  dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS. Articles classifiable under subheading 2202.90.2400, HTS, which are products of Colombia may be entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. 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