CLA-2-09:RR:NC:SP:232 I88630
Mr. Benoit Hamelin
R.O.E. Logistics
474 rue McGill, Suite 300
Montreal, Quebec
Canada H2Y 2H2
RE: The tariff classification of Brew Coffee Mix Cup from Canada
Dear Mr. Hamelin :
In your letter dated November 26, 2002, on behalf of Les Aliments Papco Inc., you requested a tariff classification ruling.
Four samples were submitted with your request: Baro Café Traditional Blend, Baro Café Hazelnut Vanilla, Baro Café Vanille De Francais, and Baro Café Columbian. The subject merchandise is described as a Brew Coffee Mix Cup. The merchandise consists of a cardboard coffee cup with a brew cap on top. The entire product is shrink wrapped in clear plastic. The brew cap is a white plastic cup with small perforations on the bottom. There is a small coffee filter inside the cap. Underneath the brew cap is a plastic lid, which covers the top of cardboard coffee cup. Inside the coffee cup is a foil package of roasted coffee, two packets of white sugar, two packets of coffee whitener, and a plastic stirrer. Depending on the product, the roasted coffee may also contain natural and artificial flavors. For purposes of this ruling, it is understood that the coffee has not been decaffeinated. According to the instructions on the side of the cardboard coffee cup, the coffee is placed in the filter in the brew cap, hot water is added and then the desired amount of sugar and coffee whitener can be used.
The subject merchandise is considered to be a set for classification purposes. The essential character of the set is determined by the coffee. The applicable subheading for the Brew Coffee Mix Cup will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for coffee, roasted: not decaffeinated…in retail containers weighing 2 kg or less.. The rate of duty will be free.
Although classified as a set, the individual components of the set must be shown separately on the entry documents. You may wish to discuss the entry requirements of these products with the Customs import specialist at the proposed port of entry.
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 countries 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 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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division