CLA-2-09:S:N:N1:232-875975

Mr. Edward Johnson
Davies, Turner & Co.
113 Chestnut Street
Philadelphia, PA 19106-3092

RE: The tariff classification of coffee from Italy.

Dear Mr. Johnson:

In your letter dated June 25, 1992, on behalf of Italcoffee International, you requested a tariff classification ruling. Samples were included with your request. The samples were examined and disposed of. The subject merchandise consists of five types of coffee all of which have been roasted. "Espresso Gusto Forte", "Espresso Gusto Morbido", and "DeCaffeinato Rob" are all ground coffee products, which will be imported in 250 gram packages. "DeCaffeinato Rob" has also been decaffeinated. "Espresso Caffe Roberta" (brown package) and "Espresso Caffe Roberta" (gold package) are both whole bean products which will be imported in 1000 gram packages.

The applicable subheading for the "Espresso Gusto Forte", "Espresso Gusto Morbido", "Espresso Caffe Roberta" (brown and gold packages) will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for coffee, whether or not roasted or decaffeinated...coffee, roasted: not decaffeinated...in retail containers weighing 2 kg or less. The rate of duty will be free.

The applicable subheading for the "DeCaffeinato Rob" will be 0901.22.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for coffee, whether or not roasted or decaffeinated...coffee, roasted: decaffeinated...in retail containers weighing 2 kg or less. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport