CLA-2-21:OT:RR:NC:N2:232
Joseph F. Walter
Livingston International Professional Services, LLC
670 Young St.
Tonawanda, NY 14150
RE: The tariff classification of Powdered Cappuccino Mix from Canada
Dear Mr. Walter:
In your letter dated July 23, 2018, you requested a tariff classification ruling on behalf of your client, Redpath Sugar Ltd.
The subject merchandise is Powdered Cappuccino Mix. The Powdered Cappuccino Mix consists of 55-60 percent raw cane sugar, modified milk ingredients, non-dairy creamer, instant coffee, skim milk powder, salt, silicon dioxide, and natural and artificial flavors. The product will be imported for retail sale in 3lb canisters and for food service customers in 2lb pouches.
The applicable subheading for the Powdered Cappuccino Mix, if entered while the tariff rate quota remains open, 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 7 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for the Powdered Cappuccino Mix, if entered after the tariff rate quota is closed, will be 2101.12.5800, 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: Other. The general rate of duty will be 30.5 cents per liter plus 8.5 percent ad valorem. Also, products classified in subheading, 2101.12.5800 HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.17.66 – 9904.17.84, 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 the World Wide Web at https://hts.usitc.gov/current.
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 website 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division