CLA-2-09:S:N:N7:232-890867
Mr. John F. Rice
Rice International
Post Office Box 2001
Decatur, Georgia 30031-2001
RE: The tariff classification of various coffee products from
Tanzania.
Dear Mr. Rice:
In your letter dated September 22, 1993 you requested a tariff
classification ruling.
Descriptive information was included with your request. The subject
merchandise includes an instant coffee, which will be sold under the brand
name "Africafe" in 50 gram, 100 gram (tins), 100 gram (pouch), and in 250
and 500 gram sizes. A roasted ground coffee product will be sold under the
brand name "Top Cup" in 50 gram and 250 gram sizes. Roasted coffee beans
packaged in 25 kilogram bags, and raw coffee beans will also be imported.
The applicable subheading for the roasted ground coffee and the
roasted beans will be 0901.21.00, Harmonized Tariff Schedule of the United
States (HTS), which provides for coffee, whether or not roasted or
decaffeinated...coffee, roasted: not decaffeinated. For the "Top Gun"
coffee in retail containers weighing 2 kg or less, the applicable
subheading will be 0901.21.0030, HTS. The rate of duty will be free. For
the roasted coffee beans in 25 kilogram bags, the applicable subheading
will be 0901.21.0060, HTS. The duty rate will be free.
The applicable subheading for the "Africafe" instant coffee will be
2101.10.2025, 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: extracts, essences and
concentrates...soluble or instant coffee (containing no admixture of sugar,
cereal or other additive): not decaffeinated. The duty rate will be free.
Your inquiry does not provide enough information for us to give a
classification ruling on the raw coffee beans. Your request for a
classification ruling should include the type of green coffee bean, i.e.
arabica, robusta, and whether the beans have been decaffeinated.
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