CLA-2-18:OT:RR:NC:232
Mr. Kenneth J. Kovalik
Friends & Family Enterprises, LLC
2 North State Street
Newton, PA 18940
RE: The tariff classifications of instant hot chocolate and instant coffee in disposable cups from France
Dear Mr. Kovalik:
In your letter dated September 8, 2010, you requested a tariff classification ruling. Ingredients breakdowns, samples, and images of the products and labels were submitted with your letter. The samples were examined and disposed of.
The subject merchandise consists of four powdered drink mixes in retail sized disposable plastic cups. “Yoopi Choc” is said to contain 76 percent sugar, 15 percent skimmed milk powder and 9 percent fat reduced cocoa. “Espresso Black” is said to contain 100 percent instant coffee. “Espresso Black with Sugar” is said to contain 79 percent sugar and 21 percent instant coffee. “Cappuccino” is said to contain 58 percent ‘mix for whitener’ (skimmed milk powder, hydrogenated vegetable oil, glucose syrup, lactose, whey permeate, stabilizers E331, E340, and E452), 27 percent sugar, 15 percent instant coffee and salt. The instant powder mix is sealed in the bottom portion of the plastic cup in which hot water is poured to make a beverage inside the cup. These products will be manufactured by AUDIS in France.
The applicable subheading for the “Yoopi Choc” will be 1806.90.4500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for: Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The duty rate will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 7 to chapter 17 have been reached, the product will be classified in subheading 1806.90.4900, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.4900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, HTSUS.
The applicable subheading for the “Espresso Black” will be 2101.11.2126, Harmonized Tariff Schedules of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea, or mate and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: extracts, essences and concentrates: instant coffee, not flavored…not decaffeinated: packaged for retail sale. The rate of duty will be free.
The applicable subheading for the “Espresso Black with Sugar” will be 2101.12.4400, Harmonized Tariff Schedules 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…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…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 10 percent ad valorem. If the quantitative limits of additional U.S. note 7 to chapter 17 have been reached, the product will be classified in subheading 2101.12.4800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.4800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, HTSUS.
The applicable subheading for the “Cappuccino”, 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: 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 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, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS.
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