CBP Ruling N310070 — The tariff classification of Coffee Flavor (Product # 592966 TP 0504) from Indo…

Tariff classification

Headings: 3302

Product description

You indicate that Firmenich Incorporated (New Jersey) is considering importing a Coffee Flavor (Product # 592966 TP 0504) to the United States, from affiliates in both Switzerland, and Indonesia. These affiliates also sell this product to Thailand. You indicate that Firmenich classifies this product globally as 3302.10. Our review indicates that the instant product is a raw material, an intermediate used to make other coffee flavored products. It is a raw material in condition as imported. We note that for purposes of Heading 2101, the term "preparation" covers coffee or tea products which include sugar, milk, etc. regardless of changes in the finished products' physical characteristics. However, the instant merchandise does not meet the description of the term “coffee preparation” for purposes of that provision, and as such, is precluded from classification under subheading 2101.10.

Full text

N310070 March 10, 2020 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3302.10.1000 Ms. Laura J. Heyburn Firmenich Incorporated 250 Plainsboro Road Plainsboro, New Jersey 08536 RE: The tariff classification of Coffee Flavor (Product # 592966 TP 0504) from Indonesia and Switzerland Dear Ms. Heyburn: In your letter dated February 24, 2020, you requested a tariff classification ruling. You indicate that Firmenich Incorporated (New Jersey) is considering importing a Coffee Flavor (Product # 592966 TP 0504) to the United States, from affiliates in both Switzerland, and Indonesia. These affiliates also sell this product to Thailand. You indicate that Firmenich classifies this product globally as 3302.10. Our review indicates that the instant product is a raw material, an intermediate used to make other coffee flavored products. It is a raw material in condition as imported. We note that for purposes of Heading 2101, the term "preparation" covers coffee or tea products which include sugar, milk, etc. regardless of changes in the finished products' physical characteristics. However, the instant merchandise does not meet the description of the term “coffee preparation” for purposes of that provision, and as such, is precluded from classification under subheading 2101.10. The applicable subheading for Coffee Flavor (Product # 592966 TP 0504) will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol. The rate of duty will be free.This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 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, Steven A. Mack Director National Commodity Specialist Division

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