CLA-2-09:S:N:N7:232-888560
Mr. Sameh A. Majid
100 E. Glenolden Avenue U.6
Glenolden, PA 19036
RE: The tariff classification of coffee, an instant cereal
beverage and a cardamon from Egypt.
Dear Majid:
In your letter dated July 19, 1993 you requested a tariff
classification ruling.
Samples were included with your request. The samples were examined
and are being returned. The subject merchandise consists of a 100 gram
aluminum bag of roasted ground coffee and a cardamon, which is a coffee pot
made of what appears to be tin-coated copper, packaged together in a
cardboard box. It is noted that, in addition to aluminum bags, the coffee
will also be imported in plastic bags. A sample of a 75 gram glass jar of
instant cereal beverage granules was also included with your request.
The applicable subheading for the ground roasted coffee 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 duty rate will be free.
The applicable subheading for the tin-coated copper cardamon will be
7418.10.5050, HTS, which provides for table, kitchen or other household
articles and parts thereof, of copper, other, other, cooking and kitchen
ware. The duty rate will be 4.9 percent ad valorem.
The applicable subheading for the instant cereal beverage granules
will be 2101.30.0000, HTS, which provides for roasted chicory and other
roasted coffee substitutes and extracts, essences and concentrates thereof.
The rate of duty will be 3.3 cents per kilogram.
The Generalized System of Preferences (GSP) expired at midnight July
4, 1993. There is the possibility that legislation will be enacted that
will renew GSP retroactively to its date of expiration. In the event that
this occurs, articles classifiable under subheading 7418.10.5050, HTS,
which are products of Egypt, would be entitled to duty free treatment under
GSP upon compliance with all applicable regulations.
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