CLA-2-21:RR:NC:SP:232 J89742
Mr. Thai Q. Pham
45 Stephen Drive
Brockton, MA 02302
RE: The tariff classification of powdered flavoring mixes from Taiwan
Dear Mr. Pham:
In your letter received on October 21, 2003, you requested a tariff classification ruling.
Information was submitted with your initial request received on August 26, 2003. The subject merchandise consists of five types of powdered flavoring mixes: Almond, Cantaloupe, Café Latte, Coffee Mocha and Green Tea. The Almond is stated to contain 39.45 percent non-dairy creamer, 35 percent almond powder, 25 percent dextrin, and small quantities of various other ingredients. The Cantaloupe contains 50 percent non-dairy creamer, 32.69 percent glucose, 16.10 percent dextrin and small quantities of color, flavor and various other ingredients. The Café Latte contains 35 percent non-dairy creamer, 34.25 percent glucose, 16 percent coffee latte powder, 14 percent dextrin and small quantities of various other ingredients. The Coffee Mocha contains 35.25 percent non-dairy creamer, 26 percent glucose, 20 percent coffee mocha powder, 18 percent dextrin and small quantities of various other ingredients. The Green Tea contains 43.25 percent non-dairy creamer, 35 percent glucose, 21 percent green tea powder and small quantities of various other ingredients.
All of the products will be packaged in one kilogram aluminum bags. The merchandise will be combined with other ingredients to make instant drinks.
The applicable subheading for the Cafe Latte and Coffee Mocha will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: 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: Other: Other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the Green Tea will be 2101.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: 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: Other: Other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for Almond and Cantaloupe will be 2106.90.9973, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…preparations for the manufacture of beverages…other. The rate of duty will be 6.4 percent ad valorem.
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