CLA-2-21:OT:RR:E:NC:232
Ms. Judy A. Blum
Kao Brands Company
2535 Spring Grove Avenue
Cincinnati, OH 45214
RE: The tariff classification of Frozen Green Tea Concentrate from Japan
Dear Ms. Blum:
In your letter dated February 27, 2009 you requested a tariff classification ruling.
The subject merchandise is described as Green Tea Concentrate. It is said to contain 99.5 percent Green Tea Catechins, .3 percent L-ascorbic acid and .2 percent various ingredients for Ph adjustment. The initial concentrate is a liquid in which, 25 percent is added to 75 percent water and the liquid is frozen. The frozen concentrate would be used as an ingredient in the manufacture of beverages.
The applicable subheading for the Frozen Green Tea Concentrate will be 2101.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Extracts, essences and concentrates. The rate of duty will be free.
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