The tariff classification of a coffee flavored coating (Product number M-9CFI15OMO-602) from France
Issued January 27, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2101.12.9000
Headings: 2101
Product description
The subject merchandise is stated to contain 31.5 percent vegetable fat, 23.5 percent dry whole milk, 18 percent hydrogenated vegetable fat, 15 percent instant coffee, 6 percent sugar, 6 percent whey, and traces of soy lecithin. The product has a total of 6.3 percent milk fat. The item will be imported in 2 kilogram buckets. It will be used as a filling in bakery products and as a flavoring.
CBP rationale
The applicable subheading for the coffee flavored coating will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…Preparations with a basis of extracts, essences or concentrates or with a basis of coffee…other…other.
Full text
NY R03080 January 27, 2006 CLA-2-21:RR:NC:SP:232 R03080 CATEGORY: Classification TARIFF NO.: 2101.12.9000 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a coffee flavored coating (Product number M-9CFI15OMO-602) from France Dear Mr. Forbes: In your letter dated January 11, 2006, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 31.5 percent vegetable fat, 23.5 percent dry whole milk, 18 percent hydrogenated vegetable fat, 15 percent instant coffee, 6 percent sugar, 6 percent whey, and traces of soy lecithin. The product has a total of 6.3 percent milk fat. The item will be imported in 2 kilogram buckets. It will be used as a filling in bakery products and as a flavoring. The applicable subheading for the coffee flavored coating will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…Preparations with a basis of extracts, essences or concentrates or with a basis of coffee…other…other. The rate of duty will be 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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