CLA-2-22:OT:RR:E:NC:N4:232
Mr. Eli Cohen
Ya Ya Foods Corp.
450 B Kipling Avenue
Toronto, Ontario M8Z 5E1
Canada
RE: The tariff classification of “Iced Cappuccino” from Canada
Dear Cohen:
In your letter dated November 10, 2015, you requested a tariff classification ruling.
The subject merchandise, “Iced Cappuccino”, is a ready to drink beverage that will be manufactured in Canada and imported for retail sale to restaurants and coffee shops in 11 ounce plastic bottles. The product is composed of 70 percent milk, 12 percent water, 9 percent sugar, 5 percent cream, emulsifiers, stabilizers and flavors.
The applicable subheading for “Iced Cappuccino”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions." The rate of duty will be 17.5 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 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division