MAR-02 RR:CR:SM 562980 EAC
Mr. William Brauner
Branch Manager
Brauner International Corporation
7225 N.W. 25 St., Suite 111
Miami, FL 33122
RE: Country of origin marking requirements applicable to regular and decaffeinated instant coffee imported into the United States; marking exemption; tariff classification
Dear Mr. Brauner:
This is in response to your letter, dated February 9, 2004, requesting a ruling on behalf of Brauner International Corporation, pertaining to the tariff classification and country of origin marking requirements applicable to regular and decaffeinated instant coffee imported into the United States.
FACTS:
You have submitted various samples of the instant coffee presently under consideration. The instant coffee is referred to as “Instant Eight O’ Clock Coffee” and is described as 100 percent Arabica coffee. Regular and decaffeinated blends will be imported. After entry into the United States, the instant coffee will be sold at retail in glass containers of various sizes. In this respect, we note that regular and decaffeinated instant coffee samples have been submitted to our office in containers with a net weight of 2 ounces (57 grams), 4 ounces (113 grams), 8 ounces (227 grams), and 12 ounces (340 grams).
ISSUES:
What is the tariff classification of the imported instant coffee?
What country of origin marking requirements are applicable to the imported instant coffee?
LAW AND ANALYSIS:
Under the provisions of the 2004 Harmonized Tariff Schedule of the United States (“HTSUS”), the applicable classification for the regular instant coffee is subheading 2101.11.2126, HTSUS, which provides for “Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Extracts, essences and concentrates: Instant coffee, not flavored … Not decaffeinated: Packaged for retail sale.” The rate of duty is free for this item.
The applicable classification for the decaffeinated instant coffee, on the other hand, is subheading 2101.11.2131, HTSUS, which provides for “Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Extracts, essences and concentrates: Instant coffee, not flavored … Decaffeinated: Packaged for retail sale.” The rate of duty is free for this item.
With respect to the country of origin marking requirements applicable to instant coffee, we note that section 304 of the Tariff Act of 1930 (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. §1304 was that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. “The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” United States v. Friedlander & Co., 27 C.C.P.A. 297 at 302 (1940).
Section 14 of the Miscellaneous Trade and Technical Corrections Act of 1996, Pub. L. 104-295, 110 Stat. 3514 (October 11, 1996), amended the country of origin marking statute (19 U.S.C. §1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. §1304 subsections (a) and (b). As such, 19 U.S.C. §1304(f) now provides:
(f) Marking of certain coffee and tea products
The marking requirements of subsections (a) and (b) of this section
shall not apply to articles described in subheadings 0901.21, 0901.22,
0902.10, 0902.20, 0902.30, 0902.40, 2101.10, and 2101.20 of the
Harmonized Tariff Schedule of the United States, as in effect on
January 1, 1995. (Emphasis added).
Under the provisions of the 1995 HTSUS, the regular instant coffee in this case is properly classified in subheading 2101.10.2126, HTSUS, whereas the decaffeinated blend is properly classified in subheading 2101.10.2131, HTSUS. Therefore, in accordance with the forgoing, we find that the instant coffee under consideration in this case is among the products included in the statutory marking exemption. Accordingly, the regular and decaffeinated blends of Instant Eight O’ Clock Coffee (with containers of various sizes) are not required to be marked with their foreign country of origin.
HOLDING:
Based upon the facts of this case, we find that the applicable classification for the regular blend of Instant Eight O’ Clock Coffee is subheading 2101.11.2126, HTSUS. The applicable classification for the decaffeinated blend of Eight O’ Clock Coffee is subheading 2101.11.2131, HTSUS. As set forth above, a statutory marking exemption has been granted for the products. Therefore, the Instant Eight O’ Clock Coffee (with containers of various sizes) described above is not required to be marked with country of origin information.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs and Border Protection officer handling the transaction.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division