N321798 N3 Ruling Active

The tariff classification of Cappuccino and Latte Macchiato Cold Brew Coffee Beverages from Denmark

Issued October 27, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.99.9000

Headings: 2202

Product description

The subject merchandise is described as two varieties of ready-to-drink Cold Brew coffee beverages: Cappuccino and Latte Macchiato. Each variety of Cold Brew coffee beverage will be imported into the United States in cans containing 8.45 ounces each of beverage. Cappuccino Cold Brew coffee beverage is said to contain treated water, milk, sugar, coffee extract, fat reduced cocoa, stabilizers (microcrystalline cellulose, carboxymethylcellulose and carrageenan), and acidity regulators (potassium bicarbonate). The product consists of 3.47 percent by volume of nonfat milk solids and 4.04 percent by volume of total milk solids. Latte Macchiato Cold Brew coffee beverage is said to contain treated water, milk, sugar, coffee extract, fat reduced cocoa, stabilizers (microcrystalline cellulose, carboxymethylcellulose and carrageenan), and acidity regulators (potassium bicarbonate). The product consists of 3.63 percent by volume of nonfat milk solids and 5.07 percent by volume of total milk solids.

CBP rationale

The applicable subheading for the Cappuccino and Latte Macchiato Cold Brew coffee beverages will be 2202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other.

Full text

N321798 October 27, 2021 CLA-2-22:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2202.99.9000 Mr. John M. Peterson Neville Peterson LLP One Exchange Plaza 55 Broadway, Suite 2602 New York, NY 10006 RE: The tariff classification of Cappuccino and Latte Macchiato Cold Brew Coffee Beverages from Denmark Dear Mr. Peterson: In your letter dated September 20, 2021, on behalf of your client, Illy Caffé North America, Inc., you requested a tariff classification ruling on ready-to-drink Cold Brew coffee beverages from Denmark. An ingredients breakdown and descriptive literature were included with your request. The samples submitted with your inquiry were disposed of. The subject merchandise is described as two varieties of ready-to-drink Cold Brew coffee beverages: Cappuccino and Latte Macchiato. Each variety of Cold Brew coffee beverage will be imported into the United States in cans containing 8.45 ounces each of beverage. Cappuccino Cold Brew coffee beverage is said to contain treated water, milk, sugar, coffee extract, fat reduced cocoa, stabilizers (microcrystalline cellulose, carboxymethylcellulose and carrageenan), and acidity regulators (potassium bicarbonate). The product consists of 3.47 percent by volume of nonfat milk solids and 4.04 percent by volume of total milk solids. Latte Macchiato Cold Brew coffee beverage is said to contain treated water, milk, sugar, coffee extract, fat reduced cocoa, stabilizers (microcrystalline cellulose, carboxymethylcellulose and carrageenan), and acidity regulators (potassium bicarbonate). The product consists of 3.63 percent by volume of nonfat milk solids and 5.07 percent by volume of total milk solids. The applicable subheading for the Cappuccino and Latte Macchiato Cold Brew coffee beverages will be 2202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other. The rate of duty will be 0.2 cents per liter. 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 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, Steven A. Mack Director National Commodity Specialist Division

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