CLA-2-21:RR:NC:SP:232 J85590
Ms. Theresa Vasile
Danzas-AEI Intercontinental
33 Washington Street, 16th Floor
Newark, NJ 07201
RE: The tariff classification of Frozen Coffee Extract from Brazil
Dear Ms. Vasile:
In your letter dated June 10, 2003, on behalf of American Instants Inc., you requested a tariff classification ruling.
A sample and technical information were submitted with your request. The sample was examined and is being returned. The subject merchandise is described as a frozen coffee extract, which contains approximately 73 percent water and 27 percent coffee solids. The merchandise is produced from Arabica and Robusta coffee beans, which are roasted, and ground. The coffee is then extracted, decanted, and filtered. The product is packaged in drums of a net weight of 195 kilograms, which are first cooled and then frozen. The merchandise will be used in the manufacture of a ready to use liquid coffee.
The applicable subheading for the frozen coffee extract will be 2101.11.2949, 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: extracts, essences and concentrates…other…other. The rate of duty will be free.
Subheading 2101.11.2129, HTS, is the provision for instant coffee (dried solids) and does not apply to the subject merchandise.
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