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The tariff classification of Milk Tea from China
Issued April 13, 2022 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N324935 (April 13, 2022)
Tariff classification
HTS codes: 2202.99.9100
Headings: 2202
Product description
An ingredients breakdown, a manufacturing flowchart, photographs and descriptive literature were included with your request. The subject merchandise is described as a Milk Tea beverage. It is said to contain 78.45 percent water, 8.06 percent modulation milk, 6 percent sugar, 4.6 percent black tea, 2.56 percent cream and less than 1 percent food additives. The product consists of 5.61 percent by volume of total milk solids. The Milk Tea beverage will be imported packaged for retail sale in plastic cups, each holding 280 ml.
CBP rationale
280 ml. The applicable subheading for the Milk Tea beverage will be 2202.99.9100, 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.
Full text
N324935 April 13, 2022 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2202.99.9100 Ms. Monica Yu Gemini Food Corporation 251 Benton Court City of Industry, CA 91789 RE: The tariff classification of Milk Tea from China Dear M. Yu: In your letter dated March 22, 2022, you requested a tariff classification ruling on a Milk Tea beverage from China. An ingredients breakdown, a manufacturing flowchart, photographs and descriptive literature were included with your request. The subject merchandise is described as a Milk Tea beverage. It is said to contain 78.45 percent water, 8.06 percent modulation milk, 6 percent sugar, 4.6 percent black tea, 2.56 percent cream and less than 1 percent food additives. The product consists of 5.61 percent by volume of total milk solids. The Milk Tea beverage will be imported packaged for retail sale in plastic cups, each holding 280 ml. The applicable subheading for the Milk Tea beverage will be 2202.99.9100, 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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