N008835 N0 Ruling Active

The tariff classification of "Vitamin Enhanced Iced Coffee Beverage" from Austria

Issued April 17, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2101.12.9000

Headings: 2101

Product description

stated to contain water, sugar, liquid coffee extract, colors, flavors, Potassium Carbonate, Phosphoric Acid, Caffeine, vitamins: B5, B6, B12 Folic Acid, Ginseng, Yerbamate and Guarana. It will be shipped in 8.4 ounce cans, 24 cans to a case.

CBP rationale

The applicable subheading for the vitamin enhanced iced coffee beverage will be 2101.12.9000, harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

Full text

N008835 April 17, 2007 CLA-2-21:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 2101.12.9000 Mr. John T. Reich Cataract Customhouse Brokerage, Inc. 2094 Grand Island Blvd. Grand Island, NY 14072 RE: The tariff classification of “Vitamin Enhanced Iced Coffee Beverage” from Austria Dear Mr. Reich: In your letter dated March 23, 2007, on behalf of GCP/ Liquid Brand Builders of Grimsby, Ontario, requested a tariff classification ruling. The subject merchandise is stated to contain water, sugar, liquid coffee extract, colors, flavors, Potassium Carbonate, Phosphoric Acid, Caffeine, vitamins: B5, B6, B12 Folic Acid, Ginseng, Yerbamate and Guarana. It will be shipped in 8.4 ounce cans, 24 cans to a case. The applicable subheading for the vitamin enhanced iced coffee beverage will be 2101.12.9000, harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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