CLA-2-73:RR:NC:N1:113 J86482
Ms. Denise Manfra
International Marketing Systems, Ltd.
One Corporate Drive, Suite 402
Shelton, CT 06484
RE: The tariff classification of cappuccino mix in a reusable canister from China
Dear Ms. Manfra:
In your letter dated June 25, 2003, you requested a tariff classification ruling.
The merchandise consists of powdered cappuccino mix packaged inside a reusable canister made of tinplated steel. The canister measures approximately 7 inches in height and 5.5 inches in diameter. You submitted a sample of French Vanilla cappuccino, but the product is also available in Swiss Mocha and Supreme flavors.
The applicable subheading for the canister will be 7323.99.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, of tinplate, kitchen or tableware suitable for food or drink contact. The rate of duty will be free.
We are unable to classify the three cappuccino mixes without additional information. Please provide a breakdown of ingredients by weight and percentage for each flavor of cappuccino. For example: 93% sugar, 4% milk powder, 2% cocoa powder, 1% coffee powder. Specify whether the cocoa ingredient is cocoa liquor or cocoa powder. If there is milk, give the weight of any milk solids.
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