The tariff classification of R2D-Ready to Drink coffee expresso and R2D-Ready to Drink coffee cappuccino flavored beverages from Germany

N116075 August 13, 2010 CLA-2-22:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.:2202.90.2400; 2202.90.2800 Mr. Jaime Maduro Jaime Maduro US Customs Broker P.O. Box 9026947 San Juan, PR 00902-2947 RE: The tariff classification of R2D-Ready to Drink coffee expresso and R2D-Ready to Drink coffee cappuccino flavored beverages from Germany Dear Mr. Maduro: In your letter dated July 21, 2010, you requested a tariff classification ruling on behalf of Coca Cola Puerto Rico Bottlers. The first product, R2D-Ready to Drink coffee expresso contains the following ingredients: water, 43% whole milk, sugar, maltodextrin, instant coffee, colour (sulphite ammonia caramel), flavoring and a percentage of caffeine. The second product, R2D-Ready to Drink coffee cappuccino contains the following ingredients: 80% skimmed milk, water, sugar, maltodextrin, instant coffee, burnt sugar, flavoring and a percentage of caffeine. In your letter, you state it will be imported in 8.3 oz. aluminum cans, packed in cartons containing 24 cases each. Your letter also indicates that you believe the classification should be 2209.90.90 under the Harmonized Tariff Schedule. We disagree. According to the labels and formulation sheets submitted with your request, the R2D-Ready to Drink coffee expresso and R2D-Ready to Drink coffee cappuccino contains 43% whole milk and 80% skim milk, respectively. The applicable subheading for the R2D-Ready to Drink coffee expresso and the R2D-Ready to Drink coffee cappuccino, 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. 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division