The tariff classification of Cappuccino Drink UHT from Canada

N251703 May 20, 2014 CLA-2-22:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2202.90.2400, 2202.90.2800 Ms. Wendi Eeet Laboratoire C.O.P. Inc. 60 Rue Jean-Proulx Gatineau QC J8Z 1W1 Canada RE: The tariff classification of Cappuccino Drink UHT from Canada Dear Ms. Eeet: In your letter dated March 18, 2014, you requested a tariff classification ruling. You provided several samples, a copy of the product label and ingredient breakdown by weight. The samples provided were forwarded to the Customs & Border Protection laboratory. The following is based on the result of the laboratory analysis. The subject product Cappuccino Drink UHT is a water-based beverage containing dairy components in ready-to-drink containers. The applicable subheading for the Cappuccino Drink UHT, 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 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 Paul Hodgkiss at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division