NY 860769
MAR 12 1991
CLA-2-21:S:N:N1:232-860769
Mr. Lewis E. Leibowitz
Hogan & Hartson
Columbia Square
555 Thirteenth Street NW
Washington, DC 20004-1109
RE: The tariff classification of an instant coffee mixture from
Canada.
Dear Mr. Leibowitz:
In your letter dated February 15, 1991, on behalf of
Nestle/Hills Bros. Coffee Company, you requested a tariff
classification ruling. This letter will be given confidential
treatment based on the facts you supplied to support your claim
for exemption from disclosure.
Samples were included with your request. The subject
merchandise is stated to contain 27.60 percent sugar and 13.50
percent instant coffee, in addition to various amounts of glucose
syrup, nonfat dry milk powder, canola oil, casein, dipotassium
phosphate, and carboxymethyl cellulose. The product is in a dry
powder form, and will be packaged and labeled for retail sale. A
finished beverage is produced by adding the merchandise to hot
water.
The applicable subheading for the instant coffee mixture
will be 2101.10.4060, Harmonized Tariff Schedule of the United
States (HTS), which provides for extracts, essences and
concentrates of coffee, and preparations with a basis of these
extracts, essences or concentrates or with a basis of
coffee...other...subject to quotas established pursuant to
section 22 of the Agriculture Adjustment Act, as
amended...provided for in subheading 9904.60.60. The duty rate
will be 10 percent ad valorem.
Goods classifiable under subheading 2101.10.4060, HTS, which
have originated in the territory of Canada, will be entitled to a
7 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport