R00878 R0 Ruling Active

The tariff classification of Nescafé Iced Coffee Beverages from Canada

Issued October 25, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.9090

Headings: 2202

Product description

You submitted descriptive literature and product photographs with your request. The subject merchandise is three flavors of Nescafé iced coffee beverages. These will all be imported ready for consumption and for retail sale in 180 ml cans. The three flavors are Nescafé extra rich, Nescafé Smooth Latte, and Nescafé Turbo strong Roast. All are said to contain varying amounts of sugar, coffee extract, and skimmed milk powder.

CBP rationale

The applicable subheading for the three flavors of Nescafé iced coffee beverages will be 2202.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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

NY R00878 October 25, 2004 CLA-2-22:RR:NC:SP:232 R00878 CATEGORY: Classification TARIFF NO.: 2202.90.9090 Mr. Craig Pratt 723 S. Casino Center, Boulevard, 2nd Floor Las Vegas, NV 89101-6716 RE: The tariff classification of Nescafé Iced Coffee Beverages from Canada Dear Mr. Pratt: In your letter dated September 29, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is three flavors of Nescafé iced coffee beverages. These will all be imported ready for consumption and for retail sale in 180 ml cans. The three flavors are Nescafé extra rich, Nescafé Smooth Latte, and Nescafé Turbo strong Roast. All are said to contain varying amounts of sugar, coffee extract, and skimmed milk powder. The applicable subheading for the three flavors of Nescafé iced coffee beverages will be 2202.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 0.2 cents per liter. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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