CLA-2-22:OT:RR:NC:N5 232
Henry Chen
SPI West Port, Inc.
377 Swift Ave South San Francisco, CA 94080
RE: The tariff classification of Brown Sugar Boba Tea from Taiwan
Dear Mr. Chen:
In your letter dated September 7, 2024, you requested a tariff classification ruling. An ingredients list accompanied your request.
The subject merchandise, Brown Sugar Boba Tea, is a ready-to-drink beverage. It is said to contain 79.020 percent Water, 7.50 percent Cane sugar, 6.00 percent Nata de coco, 2.50 Whole milk powder, 2.00 percent Brown sugar, 1.00 percent Creamer, 1.00 percent Maltodextrin, 0.50 percent Black tea extract, 0.20 percent Flavors, 0.150 percent Emulsion stabilizer (471, 407), 0.50 percent Sodium bicarbonate, 0.40 percent Salt, 0.04 percent Gellan gum, and 0.04 percent Xanthan gum. The Brown Sugar Boba Tea will be imported packaged in aluminum cans, each holding 16.5 ounces. The product will be packed in 12-count corrugated cardboard shipping cartons., with 152 cartons to a pallet. Brown Sugar Boba Tea will be sold at retail stores (grocery, convenience, etc.).
The applicable subheading for the Brown Sugar Boba Tea will be 2202.99.9110, 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: In aluminum containers. 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/.
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