CLA-22:OT:RR:NC:N5:232
Ms. Ashley Hong
Niss International Transport USA Inc.
1540 West 190th Street
Torrance, CA 90501
RE: The tariff classification of Coffee Beverages from Japan
Dear Ms. Hong:
In your letter dated May 14, 2024, you requested a tariff classification ruling on behalf of your client, UCC Ueshima Coffee Company (San Francisco, CA). A list of product ingredients plus product descriptions were included with your request.
The subject merchandise consists of five Coffee Beverages known as UCC Black, UCC Hawaii Kona, UCC Original Blend, UCC Matcha Latte, and UCC Caf Latte. The coffee products are said to be ready to drink and will be sold in steel cans that are packed upon importation in cartons made of wastepaper and pulp.
UCC Black is said to contain 95.28 percent water, 4.65 percent coffee, and less than 0.1 percent emulsifier. The item will be imported packaged for retail sale in a steel can with a net weight of 288 ml.
UCC Hawaii Kona is said to contain 89.47 percent water, 6.25 percent sugar, 2.71 percent coffee, 0.68 percent skimmed milk powder, 0.68% whole milk powder, 0.1 percent emulsifier, and less than 0.1 percent each of sodium hydrogen carbonate and artificial flavor. The item will be imported packaged for retail sale in a steel can with a net weight of 377 ml.
UCC Original Blend is said to contain 88.36 percent water, 5.77 percent sugar, 3.38 percent skimmed milk powder, 1.56 percent coffee, 0.80 percent whole milk powder, and less than 0.1 percent each of sodium hydrogen carbonate and emulsifier. The item will be imported packaged for retail sale in a steel can with a net weight of 377 ml.
UCC Matcha Latte is said to contain 82.47 percent water, 7.70 percent whole milk, 6.27 percent sugar, 1.83 percent whole milk powder, and less than 0.1 percent of each of the following: maltodextrin, green tea powder, cellulose gel, natural and artificial flavors, sucrose fatty acid esters, carrageenan, protein hydrolysate, sodium ascorbate (antioxidant), polyglycerol esters of fatty acids, and silicone resin formulation KM-72GS used as a processing aid. The item will be imported packaged for retail sale in a steel can with a net weight of 260 ml.
UCC Caf Latte is said to contain 74.24 percent water, 15.73 percent whole milk, 5.98 percent sugar, 1.54 percent whole milk powder, 0.97 percent coffee, 0.92 percent concentrated milk, 0.48 percent maltodextrin, and less than 0.1 percent of each the following: sucrose fatty acid esters, sodium hydrogen carbonate, salt, and polyglycerol esters of fatty acids. The item will be imported packaged for retail sale in a steel can with a net weight of 260 ml.
The applicable subheading for the above-described products will be 2202.99.9120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Other: Other: Other. The rate of duty will be 0.2 cents per liter.
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/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 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 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 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, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division