CLA-2-18:OT:RR:NC:232
Mr. Gordon C. Anderson
C. H. Robinson Worldwide, Inc.
14800 Charlson Road Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of beverage mixes from England
Dear Mr. Anderson:
In your letter dated January 8, 2013 you requested a tariff classification ruling on behalf of your client Beyond the Bean North America, Inc. of California. You provided descriptive literature and product samples of five products. Samples were reviewed and disposed of except the Strawberry Fruit Smoothie. The products are all to be sold and directly used in professional beverage café’s and coffee shops to make flavored beverages.
“Sweetbird” Single Origin Chocolate Sauce, item no. 99302, is a thick sauce said to contain 35 percent beet sugar, 26.3 percent water, 12.5 percent cocoa (reduced fat cocoa powder, and no milk solids or butterfat), 9.7 percent glucose syrup, 7.5 percent dextrose, 7 percent glycerin, and less than one percent of other ingredients. As a primary ingredient, it is used as a flavoring or additive in beverages such as coffee, lattes, frappés or milkshakes, and is packaged in a plastic jug with a net weight of 2.54 kilos.
“Zuma” Original Hot Chocolate, item no. 99822, is a powder said to contain 57.4 percent beet sugar, 24.9 percent fat reduced cocoa powder (25 percent cocoa solids, and 2.7 percent cocoa butter), 16.2 percent dextrose, and less than one percent of the following: flavoring, salt, and silicon dioxide. As a primary ingredient, it is used with hot milk for making hot chocolate beverages and is packaged in plastic bag with a net weight of .80 kilos.
“Zuma” Vanilla Bean Frappé, item no. 99955, is a powder said to contain 38 to 40 percent maltodextrin, 30 percent skimmed milk powder, 28 to 30 percent beet sugar, and 2 percent of other ingredients: natural vanilla flavoring, salt, xanthan gum, and vanilla bean powder. As a primary ingredient, it is used with ice cubes and milk for making iced frappe beverages; it is packaged in a round paperboard container with a net content weight of 2 kilos.
“Sweetbird” French Vanilla, item no. 99014, is a syrup said to contain 36 percent beet sugar, 32 percent glucose fructose syrup (76 brix), 31.5 percent water and 0.5 percent flavors. As a primary ingredient, it is used as a flavoring in beverages such as coffee, sodas or milkshakes, and is packaged in a plastic bottle with a net weight of 1.34 kilos.
In your letter, you suggested the “Sweetbird” Single Origin Chocolate Sauce should be classified in subheading 1806.20.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Chocolate and other food preparations containing cocoa. We agree with your suggestion.
The applicable subheading for “Sweetbird” Single Origin Chocolate Sauce, item no. 99302, will be 1806.20.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS.
In your letter, you suggested that the “Zuma” Original Hot Chocolate should be classified in subheading 1806.10.0500 or 1806.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa. Based on the product’s ingredient composition and use, it will be classified elsewhere.
The applicable subheading for the “Zuma” Original Hot Chocolate, item no. 99822 will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS.
In your letter, you suggested that the “Zuma” Vanilla Bean Frappé should be classified in subheading 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included. Based on the product’s ingredient composition and use, it will be classified elsewhere.
The applicable subheading for the “Zuma” Vanilla Bean Frappé , item no. 99955, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…other…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS.
In your letter, you suggested that the “Sweetbird” French Vanilla should be classified in subheading 2106.90.9500 or 2106.90.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included, the in- and over- quota provisions for articles described in additional U.S. note 3to chapter 17. Based on the product’s ingredient composition and use, it will be classified elsewhere.
The applicable subheading for the “Sweetbird” French Vanilla item, no. 99014, will be 2106.90.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified of included …other… other…blended syrups described in additional U.S. note 4 to chapter 17… other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9100, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.66 to 9904.17.72, HTSUS.
Your inquiry does not provide enough information for us to give a classification ruling on the Strawberry Fruit Smoothie, item no. 99504. Your request for a classification ruling should include an explanation of the manufacturing process for the strawberry puree concentrate. When this information is available, you may wish to consider resubmission of your request. The sample will be retained for 30 days until receipt of this information.
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 (chapter 18) at (646) 733-3031, and Bruce N. Hadley, Jr. (chapters 19 and 21) at (646)733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division