CLA-2:OT:RR:NC:N5:232
Ms. Ashley Hong
Niss International Transport USA Inc.
1540 W. 190 Street
Torrance, CA 90501
RE: The tariff classification of Sugar Free Matcha Latte Mix from Japan
Dear Ms. Hong:
In your letter dated September 27, 2023 you requested a tariff classification ruling on behalf of your client, United Foods International USA Inc. (Hayward, CA).
The product under review is known as Jade Leaf Sugar Free Matcha Latte Mix. The item is marketed in powdered form and consists of the sweetener Erythritol (89.7 percent), Matcha Tea (10.0 percent), and Monk Fruit Extract (0.3 percent). The product is consumed by mixing the powder with warm water and milk to produce a matcha latte that may be consumed warm or cold. The product comes in a 150 gram package, with fifty to a case.
The applicable subheading for the Jade Leaf Sugar Free Matcha Latte Mix will be 2101.20.9000, 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 tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: Other: Other: Other.” The rate of duty will be 8.5 percent ad valorem. In addition, products classified in subheading 2101.20.9000, HTSUS, will be subject to additional duties based on their value, as described in subheading 9903.88.15, HTSUS.
Importations of this merchandise are subject to regulations administered by various United States agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: 301.851.3300
E-mail: [email protected]
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division