CLA-2-21:OT:RR:NC:232
Mr. Thomas M. Miaskiewicz
Sullivan & Lynch, P.C.
56 Roland Street, Suite 303
Boston, MA 02129-1223
RE: The tariff classification of “Coffee Extract, with Sugar US900” and “Coffee Flavor, Naturally and Artificially Flavored US800” from France
Dear Mr. Miaskiewicz:
In your letter dated December 16, 2010, on behalf of your client, Prova, Inc., of Danvers, Massachusetts, you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and returned.
The subject merchandise consists of two products made in France: “Coffee Extract, with Sugar US900” and “Coffee Flavor, Naturally and Artificially Flavored US800”. They are described as flavorings that are used in the food and beverage industry as ingredients to be mixed with other ingredients to create a finished product. These products will be marketed and sold to food service distributors or directly to professional food service operations such as restaurants and pastry shops.
“Coffee Extract, with Sugar US900” is said to contain 85 percent sugar syrup (31.5 percent water, 50.8 percent glucose and 2.7 percent sucrose) and 15 percent concentrated coffee extract. “Coffee Extract, Naturally and Artificially Flavored US800” is said to contain 62 percent caramel (37 percent glucose, 2 percent sucrose and 23 percent water), 18.6 percent water, 10 percent sugar, 7.2 percent concentrated coffee extract and 2.2 percent artificial flavors. The sucrose and sugar originate from sugar beets. Both of these products will be sold and distributed in 16.9 ounce and 33.8 ounce bottles.
The applicable subheading for the “Coffee Extract, with Sugar US900” and “Coffee Extract, Naturally and Artificially Flavored US800” will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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 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.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division