The tariff classifications of “Jiva” Coffee Cubes from Colombia

N129097 November 22, 2010 CLA-2-21:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2101.12.5400; 2101.12.5800 Ms. Natalia Rosalina Rodriguez Gianarr Inc. 7928 East Drive Apartment 1102 North Bay Village, FL 33141 RE: The tariff classifications of “Jiva” Coffee Cubes from Colombia Dear Ms. Rodriguez: In your letter dated October 22, 2010, you requested a tariff classification ruling. Samples and information were submitted with your request. Samples were examined and disposed of. The subject merchandise, “Jiva” Coffee Cubes, consists of instant Caffeinated Colombian Coffee sweetened with unrefined Panela Brown Sugar. The subject merchandise is said to contain 70.0 percent pulverized Panela Brown Sugar and 30.0 percent pulverized Caffeinated Colombian Coffee. The product is free from chemical additives and colorants. “Jiva” is an instant coffee and sugar drink mix, pressed into a one inch cube. It is sold in a retail box, containing 24 blister packed cubes. It is intended to be dissolved in hot water to make a beverage. The applicable subheading for “Jiva” Coffee Cubes will be 2101.12 5400, Harmonized Tariff Schedule of the United States (HTSUS), 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTS. Articles classifiable under subheadings, 2101.20.5400, HTS, which are products of Colombia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP check our Web site at www.cbp.gov and search for the term "GSP". 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 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