CLA-2-21:OT:RR:NC:N5:232

Julio Caceres
Tradeworks Corporation
1418 Ave. Fernandez Juncos San Juan, Puerto Rico 00909

RE:  The tariff classification of Chi-Oka Matcha Green Tea Energy Drink Mix from Vietnam

Dear Mr. Caceres:

In your letter dated May 8, 2024, you requested a tariff classification ruling on behalf of your client, UNICITY LABS (Provo, Utah).

The subject merchandise is described as Chi-Oka Matcha Green Tea Energy Drink Mix.  The item is marketed in powder form.  It is said to contain matcha green tea (16.667 percent), inulin (9.493 percent), l-carnitine l-tartrate (6.667 percent), guarana (4.150 percent), potassium citrate (3.333 percent), sodium chloride (2.222 percent), pomegranate extract (1.390 percent), ascorbic acid (1.333 percent), grape seed extract (1.111 percent), choline bitartrate (0.933 percent), l-theanine (0.556 percent), niacinamide (0.356 percent), blueberry powder (0.278 percent), magnesium chloride hexahydrate (0.222 percent), d-calcium pantothenate (0.178 percent), pyridoxine hcl (0.067 percent), cyanocobalamin (0.065 percent), thiamine hcl (0.048 percent), and riboflaxin (0.048 percent).  It also contains resistant maltodextrin, acidity regulator (citric acid), natural flavor (macouri apple flavor, apple powder flavor), sweetener (steviol glycosides from Stevia rebaudiana bertoni).

Chi-Oka Matcha Green Tea Energy Drink Mix will be packaged in foil pouches, 30 packs per carton, 9 grams/packet. The product is consumed by mixing the contents of one packet with 8 to 10 ounces of water,

The applicable subheading for the Chi-Oka Matcha Green Tea Energy Drink 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.  

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2101.20.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 2101.20.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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 at https://hts.usitc.gov/.

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 U.S. Customs and Border Protection (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 ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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