CLA-2-21:RR:NC:FC:232 A85690
Mr. Michael Lee
91-1022 Puhipaka Street
Ewa Beach, HI 96706
RE: The tariff classification of Instant Coffee, Instant Tea, and Chrysanthemum Drinks from Singapore.
Dear Mr. Lee:
In your letter dated June 28, 1996, you requested a tariff classification ruling.
You submitted three samples and related descriptive literature with your request. The first merchandise in question is "Mr. Cafe", which is said to consist of 10 percent instant coffee, 40 percent sugar and 50 percent non-dairy creamer. The second item is "Mr. Tea/Milk Tea", which is said to contain 15 percent instant Ceylon tea, 40 percent sugar and 45 percent non-dairy creamer. It is assumed that the Ceylon tea is produced from a shrub of the botanical genus Thea. Both of these products will be imported in 20 gram packets. The third item in question is honey chrysanthemum drink, packed in 18 gram packets. The consumer adds water to all of these items to produce a beverage.
The applicable subheading for the "Mr. Cafe", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedules of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.2800, HTS, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.59, HTS.
The applicable subheading for the "Mr. Tea/Milk Tea", if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400, Harmonized Tariff Schedules of the United States (HTS), which provides for Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.20.5800, HTS, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2101.20.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.59, HTS.
Your inquiry does not provide enough information for us to give a classification ruling on the chrysanthemum drink. Your request for a classification ruling should include a complete breakdown of all the component materials by weight and percent of ingredients. We will retain any related samples until additional information is supplied. When this information is available, you may wish to consider resubmission of your request.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division