The tariff classification of various coffee flavored drinks from Korea

N026139 April 29, 2008 CLA-2-21:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 2101.12.9000 Eugene Jung PTL Trading Co., Ltd Sung Jin Bldg 6F 28-2 Shin-Jung Dong, Mapogu Seoul, Korea 121-40 RE: The tariff classification of various coffee flavored drinks from Korea Dear Mr. Jung: In your letter dated April 15, 2008, you requested a tariff classification ruling. The subject merchandise consists of three products: “Coffee Flavored Drink-A”, “Coffee Flavored Drink-B” and “Coffee Flavored Drink-C”. “Coffee Flavored Drink-A” is said to contain 67.12 percent water, 20 percent espresso coffee extract, 5 percent granulated sugar, 7.22 percent whole milk powder, 0.42 percent Colombia coffee extract, 0.05 percent maple syrup, 0.08 percent sodium bicarbonate, 0.02 percent cinnamon extract, 0.04 percent flavor and 0.05 percent sucrose esters of fatty acids. The total milk solids for this product is 7.01 percent. “Coffee Flavored Drink-B” is said to contain 68.76 percent water, 18.75 percent espresso coffee extract, 5.80 percent granulated sugar, 6.23 percent whole milk powder, 0.20 percent caramel syrup, 0.12 percent flavor, 0.08 percent sodium bicarbonate, 0.05 percent sucrose esters of fatty acids and 0.01 percent natural vanilla flavor. The total milk solids for this product is 6.05 percent. “Coffee Flavored Drink-C” is said to contain 62.18 percent water, 25 percent mocha coffee extract, 5 percent granulated sugar, 7.48 percent whole milk powder, 0.21 percent Colombia coffee extract, 0.08 percent sodium bicarbonate, and 0.05 percent sucrose esters of fatty acids. The total milk solids for this product is 7.26 percent. All of these drinks will be produced in Korea, packaged for retail sale and imported into the United States. The applicable subheading for the all three of the Coffee Flavored Drinks will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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: 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