CLA-2-21: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 Dried Matcha Latte Mixes from Japan
Dear Ms. Hong:
In your letter dated May 30, 2024, you requested a tariff classification ruling on behalf of your client, United Foods International (USA) Inc. (Hayward, CA).
The subject merchandise is Dried Matcha Latte Mixes of two kinds. The mixes will be imported in pouches of 2.5, 3.5, and 5.3 ounces and are said to be consumable after combining with warm water and milk to make a flavored matcha latte that is consumable warm or chilled. Submitted with the request was product literature about the two items, described as follows.
The first item under consideration is called Jade Leaf Vanilla Matcha Latte Mix. The proportion of ingredients is said to be 88 percent by weight organic cane sugar, 9 percent organic matcha powder, and 3 percent organic natural vanilla flavor.
The second item under consideration is called Jade Leaf Strawberry Matcha Latte Mix. The proportion of ingredients is said to be 86.9 percent by weight organic cane sugar, 8.2 percent organic matcha powder, 3.8 percent organic mixed berry flavor, 0.6 percent organic natural strawberry flavor, and 0.5 percent organic red beet flavor.
The applicable subheading for the Dried Matcha Latte Mixes will be 2101.20.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Extracts, essences and concentrates of coffee, tea or mat and preparations with a basis of these products or with a basis of coffee, tea or mat; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or mat, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mat: Other: 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 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.20.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, 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 at http://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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division