This ruling has been revoked and is no longer current.

Superseded by {H308080}.

N303841 N3 Ruling REVOKED

The tariff classification of Instant Coffee from Malaysia

Issued May 2, 2019 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N303841 (May 2, 2019)

Tariff classification

HTS codes: 2101.11.2126, 2101.11.2941

Headings: 2101

Product description

DBA The Swallow for instant coffee. The submitted samples will be returned. The subject merchandise is instant coffee described as LUWAK “Coffee Global Original”, “Coffee Global Non-Sweet” and “Coffee Global Mixed Nuts”. The instant coffee is packaged in 18 single servings sachets per box put up for retail sale. The instant coffee is a product of Malaysia. The LUWAK “Coffee Global Original” contains 47 percent Creamer, 25 percent Sugar, 11 percent Cane Sugar, 9 percent Instant Soluble Coffee Powder, 6 percent Maltodextrin, 1 percent Colostrum and 1 percent Luwak Coffee Powder. The LUWAK “Coffee Global Non-Sweet” contains 79 percent Creamer, 12 percent Instant Soluble Coffee Powder, 4 percent Maltodextrin, 3 percent Skimmed Milk Powder, 1 percent Colostrum and 1 percent Luwak Coffee Powder. The LUWAK “Coffee Global Mixed Nuts” contains 47 percent Creamer, 25 percent Sugar, 11 percent Cane Sugar, 7 percent Instant Soluble Coffee Powder, 3 percent Mixed Nuts Powder (Almond Powder, Walnut Powder and Hazelnut Powder), 5 percent Maltodextrin, 1 percent Colostrum, and 1 percent Luwak Coffee Powder.

CBP rationale

The applicable subheading for the LUWAK “Coffee Global Original” and LUWAK “Coffee Global Non-Sweet” will be 2101.11.2126, 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: Extracts, essences and concentrates: Instant Coffee, not flavored: Not decaffeinated: Packaged for retail sale. The applicable subheading for the LUWAK “Coffee Global Mixed Nuts” will be 2101.11.2941, 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: Extracts, essences and concentrates: Other: Packaged for retail sale.

Full text

N303841 May 2, 2019 CLA-2-21:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2101.11.2126; 2101.11.2941 Hazel Ing Flegenheimer International Inc. 227 W. Grand Ave El Segundo, CA 90245 RE: The tariff classification of Instant Coffee from Malaysia Dear Ms. Ing: In your letter dated April 5, 2019 you requested a tariff classification ruling on behalf of your client, Seasons Serve Inc. DBA The Swallow for instant coffee. The submitted samples will be returned. The subject merchandise is instant coffee described as LUWAK “Coffee Global Original”, “Coffee Global Non-Sweet” and “Coffee Global Mixed Nuts”. The instant coffee is packaged in 18 single servings sachets per box put up for retail sale. The instant coffee is a product of Malaysia. The LUWAK “Coffee Global Original” contains 47 percent Creamer, 25 percent Sugar, 11 percent Cane Sugar, 9 percent Instant Soluble Coffee Powder, 6 percent Maltodextrin, 1 percent Colostrum and 1 percent Luwak Coffee Powder. The LUWAK “Coffee Global Non-Sweet” contains 79 percent Creamer, 12 percent Instant Soluble Coffee Powder, 4 percent Maltodextrin, 3 percent Skimmed Milk Powder, 1 percent Colostrum and 1 percent Luwak Coffee Powder. The LUWAK “Coffee Global Mixed Nuts” contains 47 percent Creamer, 25 percent Sugar, 11 percent Cane Sugar, 7 percent Instant Soluble Coffee Powder, 3 percent Mixed Nuts Powder (Almond Powder, Walnut Powder and Hazelnut Powder), 5 percent Maltodextrin, 1 percent Colostrum, and 1 percent Luwak Coffee Powder. The applicable subheading for the LUWAK “Coffee Global Original” and LUWAK “Coffee Global Non-Sweet” will be 2101.11.2126, 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: Extracts, essences and concentrates: Instant Coffee, not flavored: Not decaffeinated: Packaged for retail sale. The general rate of duty will be Free. The applicable subheading for the LUWAK “Coffee Global Mixed Nuts” will be 2101.11.2941, 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: Extracts, essences and concentrates: Other: Packaged for retail sale. The general rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 website 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N303841

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.