CLA-2-19:S:N:N1:228
Mr. Nestor Zarate
Marubeni America Corporation
200 Park Avenue
New York, NY 10166-0199
RE: The tariff classification of a cappuccino premix from Brazil
Dear Zarate:
In your letter dated March 20, 1991, you requested a tariff
classification ruling.
An ingredients breakdown and samples accompanied your letter.
The samples were examined and disposed of. The product is a
brown, speckled powder, said to be composed of 84 percent nonfat
dry milk powder, 15 percent instant coffee, and one percent cocoa
powder. The imported product, packed in 25 to 30-kilogram poly
lined bags, will be sold to processors, who will add sugar,
flavors, and other ingredients, to make a finished cappuccino
mix. The completed mix will then be sold to customers in the
food service industry.
The applicable subheading for the cappuccino premix will be
1901.90.3030, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations of goods of headings
0401 to 0404, not containing cocoa powder or containing cocoa
powder in a proportion by weight of less than 10 percent, not
elsewhere specified or included...other...articles of milk or
cream not specially provided for...other...provided for in
subheading 9904.10.60. The rate of duty will be 17.5 percent ad
valorem.
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