CLA-2-09:OT:RR:NC:232
Ms. Leianne Malachin
ICT International Cargo
28922 Lorain Road Suite 102
North Olmsted, OH 44070
RE: The tariff classification of coffee/milk powder capsules from Germany
Dear Ms. Malachin:
In your letter dated September 18, 2012, on behalf of your client, Milchwerke Mittelelbe GmbH of Germany, you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of.
The two products under consideration are specially prepared articles designed for use with Nespresso household coffee appliances. The first article consists of 100 percent roasted ground coffee in a plastic capsule. The second article consists of 100 percent sprayed-dried whole milk powder also in a plastic capsule. The consumer inserts a single coffee capsule and a milk capsule into the Nespresso coffee machine, and presses the button to force hot water through the capsules to make a “brewed” beverage. Both articles are to be sold together in one box for retail sale as 8 coffee capsules and 8 milk powder capsules.
Since both articles are to be put up for retail sale, noting GRI-3(b), the component that gives the set the essential character would dictate the classification of the set. The roasted ground coffee would exemplify the essential character. Therefore the applicable subheading for the 100 percent roasted ground coffee capsule and the 100 percent sprayed-dried whole milk powder capsule will be 0901.21.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Coffee, whether or not roasted or decaffeinated; …Coffee, roasted: Not decaffeinated…In retail containers weighing 2 kg or less. The rate of duty will be free.
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 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,
Thomas J. Russo
Director
National Commodity Specialist Division