N268004 N2 Ruling Active

The tariff classification of Coffee Mix from Columbia

Issued September 11, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2101.12.5800, 2101.12.5400

Headings: 2101

Product description

The subject merchandise labeled as “Cubos de panela con Café” is composed of coffee (14%) and panela (sugar 86%). The instant product is a mix of coffee and sugar pressed into cube form. The product will be imported in retail sizes with each box containing 24 individually sealed foil bags in single serve sizes.

CBP rationale

The applicable subheading for Panela with Coffee will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee.

Full text

N268004 September 11, 2015 CLA-2-21:OT:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2101.12.5400; 2101.12.5800 Ms. Luz Alcocer Alcocer Imports 2833 Myrtle Terrace Linden, NJ 07036 RE: The tariff classification of Coffee Mix from Columbia Dear Ms. Alcocer: In your letter dated August 24, 2015 you requested a tariff classification ruling. You did not submit a sample; however, you submitted a photographic representation of the product. The subject merchandise labeled as “Cubos de panela con Café” is composed of coffee (14%) and panela (sugar 86%). The instant product is a mix of coffee and sugar pressed into cube form. The product will be imported in retail sizes with each box containing 24 individually sealed foil bags in single serve sizes. The applicable subheading for Panela with Coffee will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...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 general 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, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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