CLA-2-18:RR:NC:SP:232 K84280

Ms. Roxane Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Ste. 300
Minneapolis, MN 55425

RE: The tariff classification of various beverages mixes, sugar and chocolate. from France

Dear Ms. Peiffer:

In your letter dated March 5, 2004, on behalf of Medical Diet Inc., you requested a tariff classification ruling.

Samples were submitted with your request. The subject merchandise consists of five products: Hot Chocolate beverage mix, Cappuccino beverage mix, Coffee Cream beverage mix, Brown Sugar and Chocolate Chips.

The composition of the beverage mixes is based on the product labels. The Hot Chocolate beverage mix contains milk proteins, skim cocoa powder, egg white proteins, soya oil, wheat starch, flavoring, various minerals, fructose, fructooligosaccharides, salt, soya proteins, guar gum, aspartame, acesulfame of potassium, various vitamins and maltodextrin.

The Cappuccino beverage mix contains milk proteins, egg white proteins, partly hydrolysed starch, soya oil, instant coffee powder, soya proteins, flavoring, various minerals, salt, caramel, guar gum, low fat cocoa, fructooligosaccharides, aspartame, acesulfame of potassium, and various vitamins.

The Coffee Cream beverage mix contains milk proteins, soya oil, egg white proteins, instant coffee, flavors, soya proteins, carrageenan, carob, various minerals, maltodextrin, pea fibers, caramel powder, soya lecithin, aspartame, acesulfame of potassium and various vitamins.

All of the beverage mixes are packaged for retail sale in foil envelopes having a net weight of 30 grams.

The applicable subheading for the Cappuccino beverage mix and the Coffee Cream beverage mix will be 2101.12.9000, 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: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Other: Other. The rate of duty will be 8.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Hot Chocolate beverage mix, the Brown Sugar and the Chocolate Chips. Your request for a classification ruling should include the percentage of ingredients by weight in the Hot Chocolate, the type of milk protein, and the protein content of this ingredient. Indicate the polarity (purity) of the sugar, and whether it is derived from sugar cane or sugar beets. Also, furnish the percentage of ingredients by weight in the Chocolate Chips, and indicate if they contain cocoa liquor or cocoa powder. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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