CLA-2-18:RR:NC:SP:232
Mr. Jim Boyle
Total Freight Logistics International
2102 Milwaukee Way
Tacoma, WA 98421
RE: The tariff classification of Instant coffee, Cappuccino and Chocolate drink mixes from Turkey
Dear Mr. Boyle:
In your letter dated July 17, 2008, on behalf of Dollar Only
Wholesale of Scottsdale, Arizona, you requested a tariff classification ruling.
You submitted product photographs and samples with your request. The subject merchandise consists of three varieties of “Café Sati” and their respective ingredients are as follows: the Café Sati Cikolata is said to contain 60 percent sugar, 25 percent cacao powder, dextrose monohydrate, 20 percent cocoa butter, 3 percent diced hazelnut, lecithin and vanillin. The Café Sati Cappuccino is said to contain 25 percent sugar, coffee whitener, instant coffee, glucose syrup, hydrogenated vegetable fat, sodium caseinate (milk protein), stabilizers, acidity regulators, emulsifiers and naturally identical flavors. The Café Sati 3 in 1 is said to contain 55 percent sugar, soluble coffee, coffee whitener, glucose syrup, hydrogenated vegetable fat, sodium caseinate (milk protein), stabilizers, acidity regulators, emulsifiers and anti-caking agents. The products are packed for retail sale in laminated packets of three different sizes: “Cikolata” will be imported in a weight of 20 grams, “Cappuccino” in 12.5 grams and “3 in 1” in 18 grams. All are powered products and will create a flavored beverage when hot water is added.
The applicable subheading for the Café Sati Cikolata beverage when imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other…other…other… articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem.
The applicable subheading for both Café Sati Cappuccino and the Café Sati 3 in 1 beverage if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTSUS), 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 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
Articles classifiable under subheadings, 1806.90.5500 and 2101.20.5400 HTS, which are products of Turkey, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division