The tariff classification of "Moccacino" from Italy

NY J86520 July 22, 2003 CLA-2-21:RR:NC:SP:232 J86520 CATEGORY: Classification TARIFF NO.: 2101.12.9000 Mr. Joshua Heath Tuttoespresso S.p.A. Via per Caronno, 23/25 21040 Origgio (VA) Italy RE: The tariff classification of “Moccacino” from Italy Dear Mr. Heath: In your letter received June 30, 2003, you requested a tariff classification ruling. You submitted descriptive literature, product samples, and copies of advertising material with your request. The subject merchandise is “Moccacino”, a powder that will be imported in single serving plastic "capsules" that are specially designed for use in hot drink dispensing machines. The capsules also have a thin, metallic-looking, square covering, presumably to keep the capsule sealed until use. The dispensers can be used at home or in an office or other setting. You state that the dispenser requires the user to insert a capsule into it and then 120 to 150 ml of hot water is forced through. The consumer will thus produce a one-cup serving of the drink in about ten seconds. The “Moccacino“ powder in the capsules is said to weigh 11 grams, net. The “Moccacino” is said to consist of 38 percent skimmed milk powder, 21 percent low fat cocoa powder, 19 percent dehydrated glucose syrup, 12 percent hydrogenated vegetable fat, 9 percent instant coffee, and traces of stabilizers and emulsifiers. The applicable subheading for the “Moccacino” will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; 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: Other: Other. The rate of duty will be 8.5 percent ad valorem. The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division