CLA-2-21:OT:RR:NC:232

Mr. Ernest Kalibala
SESACO Ltd.
P.O. Box 300919
Houston, TX 77230

RE: The tariff classification of “Soyacup” from Uganda

Dear Mr. Kalibala:

In your letter dated April 9, 2010 you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The merchandise in question is “Soyacup”, a roasted coffee substitute. It will be imported in 150 gram canisters, ready for use. The consumer adds the brown-colored powdered product to hot water or milk to produce a beverage. "Soyacup” is said to contain 99.3 percent soya beans, 0.4 percent cloves, 0.25 percent vanilla and 0.05 percent cinnamon.

The applicable subheading for “Soyacup” will be 2101.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof. The rate of duty will be 2.1 cents per kilogram.

Articles classifiable under subheading 2101.30.0000, HTSUS, which are products of Uganda, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP".

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 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