CLA-2-22:OT:RR:NC:N2:232

Alexandra M. Stefanelli
Hillebrand
2147 NJ-27
Edison, NJ 08817

RE: The tariff classification of beverages from Italy

Dear Ms. Stefanelli:

In your letter dated June 23, 2020, you requested a tariff classification ruling on behalf of your client, Koita Exports, Inc. The manufacturing process, ingredients breakdown, product labels and product literature were submitted with your request.

The subject merchandise is described as ready to drink Koita Water-Based UHT Plant Beverages. The beverage is available in six flavors, Oat, Rice, Soy, Organic Almond, Organic Coconut and Soy for Coffee. They will be imported in 1 Liter TetraPak containers.

“Oat Beverage” consists of 87 percent Water, 12 percent Oats, and 1 percent or less of the following: Inulin, Sunflower Oil, Pectin, Gellan Gum, Carob Bean Gum, Calcium Phosphate, Sea Salt, Riboflavin (Vitamin B2), Cyanocobalamin (Vitamin B12), and Ergocalciferol (Vitamin D).

“Rice Beverage” consists of 82 percent Water, 17 percent Rice, and 1 percent or less of the following: Sunflower Oil, Mono Diglyercides (from Palm Oil), Sea Salt, and Cyanocobalamin (Vitamin B12).

“The Soy Beverage” consists of 90 percent Water, 7 percent Soybeans, and 3 percent or less of the following: Brown Sugar, Calcium from Seaweed ((lithothamnium spp), Sea Salt, Gellan Gum, Mono and Diglycerides (from Palm Oil), Natural and Artificial Flavor, Dipotassium Phosphate, Riboflavin (Vitamin B2), and Cyanocobalamin (Vitamin B12).

“Organic Almond Beverage” consists of 96 percent Water, 3 percent Organic Almonds, and 1 percent or less of the following: Organic Rice Starch, Natural Flavor, Gellan Gum, and Sea Salt.

“Organic Coconut Beverage” consists of 95 percent Water, 4 percent Organic Coconut, and 1 percent or less of the following: Organic Rice Starch, Gellan Gum, Organic Guar Gum, Natural Coconut Flavor, and Sea Salt.

“Soy for Coffee Beverage” consists of 90 percent Water, 6.5 percent Soybeans, and 3.5 percent or less of the following: Cane Sugar, Artificial Flavor, Sea Salt, and Gellan Gum. The Soy for Coffee can also be used for making a Cappuccino.

The applicable subheading for the “Oat Beverage”, “Rice Beverage”, “Soy Beverage”, “Organic Almond Beverage”, “Organic Coconut Beverage” and “Soy for Coffee Beverage” will be 2202.99.9000, 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: Other…Other. The duty rate 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 the 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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division