CLA-2-09:RR:NC:SP:232 K81317
Ms. Eloise Hoover
Starbucks Coffee Company, Tax & Customs Department
2401 Utah Avenue, South
Seattle, WA 98134
RE: The tariff classification of a Tea Product from Japan
Dear Ms. Hoover:
In your letter dated November 18, 2003, you requested a tariff classification ruling.
You submitted descriptive literature with your request. The first item under consideration is called green tea matcha or maccha. This consists of green tea leaves that are dried and chopped finely, with no additives or sweeteners.
The second product is described as green tea frappuccino mix. This is a product that combines the green tea (matcha) with sugar. The proportion of ingredients is said to be 90.91 percent sugar and 9.09 percent green tea matcha. The frappuccino will be imported in 1-kilo bags, and will be mixed with other ingredients and will be used as a component in a beverage.
The applicable subheading for the green tea frappuccino mix, will be 2101.20.4800, Harmonized Tariff Schedule of the United States (HTS), 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 tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The rate of duty will be 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.20.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.30 to 9904.17.38, HTS
Your inquiry does not provide enough information for us to give a classification ruling on the green tea matcha. Your request for a classification ruling should include how the product will be imported (in bulk, in small containers, etc.) and include a complete description of any and all packing material associate with it. If it will be in paper bags, plastic sacks, bags in sacks, or any other packing mode this information is necessary. When this information is available, you may wish to consider resubmission of your request
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