CLA-2-22:OT:RR:NC:N2:232
Mr. John M. Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of “Coffee Energy” Beverages from Canada
Dear Mr. Peterson:
In your letter dated January 11, 2018, on behalf of your client, Lassonde Specialties, Inc., you requested a tariff classification ruling on certain ready-to-drink “Coffee Energy” Beverages from Canada. An ingredients breakdown with both descriptive and illustrative information about the products was included with your request.
The subject merchandise, “Coffee Energy” Beverages, are ready-to-drink cold-brewed coffee beverages, imported into the United States in cans to be put up for retail sale. They are available in three flavors: Natural; Vanilla and Mocha.
The “Natural Coffee Flavor Energy Drink” consists of Treated Water (RO or DI), Coffee Stabilizer Sys 2, Granular Cane Sugar, Maltodextrin DE10, Dextrose Monohydrate, Taurine, Coffee Energy Blend, Dairy Enhancer for Coffee, Sucralose, Dark Roast Coffee Extract, High Roast Coffee ExtractLow fat Milk (1% fat) and Natural Coffee Flavor.
The “Vanilla Coffee Energy Drink” consists of Treated Water (RO or DI), Coffee Stabilizer Sys 2, Granular Cane Sugar, Maltodextrin DE10, Dextrose Monohydrate, Taurine, Coffee Energy Blend, Dairy Enhancer for Coffee, Sucralose, Dark Roast Coffee Extract, High Roast Coffee Extract, Low fat Milk (1% fat) and Natural Coffee Flavor.
The “Mocha Flavor Energy Drink” consists of Treated Water (RO or DI), Coffee Stabilizer Sys 2, Granular Cane Sugar, Maltodextrin, DE10, Dextrose Monohydrate, Taurine, Coffee Energy Blend, Dairy Enhancer for Coffee, Sucralose, Dark Roast Coffee Extract, High Roast Coffee Extract, Low fat Milk (1% fat) and Natural Chocolate Chip Flavor and Natural Coffee Flavor. All three Coffee Energy Beverages are said to have the same milk solids content of 4.85%, of which 4.35% is nonfat milk solids.
The applicable subheading for the “Coffee Energy” Beverages: Natural, Vanilla and Mocha Flavor will be 2202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Other.” The general rate of duty will be 0.2 cents per liter.
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 https://hts.usitc.gov/current.
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 website 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division