CLA-2-33:OT:RR:NC:N3:140
Ms. Laura J. Heyburn
Firmenich Incorporated
250 Plainsboro Road
Plainsboro, New Jersey 08536
RE: The tariff classification of Natural and Artificial Coffee Flavors from Switzerland and/or Indonesia
Dear Ms. Heyburn:
In your letter dated January 15, 2020, you requested a tariff classification ruling.
Item # 050439 AP0551 - Artificial Coffee Flavor
Item # 502334 AP0551 - Artificial Coffee Flavor
Item # 522636 TP0504 - Natural and Artificial Coffee Flavor
Item # 591382 TP0504 - Natural and Artificial Coffee Flavor
All four products are indicated to be - Natural & artificial coffee flavors. These products are stated to be compound mixtures of artificial flavor raw materials, spray dried onto a maltodextrin carrier to create an encapsulated flavor powder. The purpose is to impart a flavor character to food and/or beverage products. At prescribed usage rates they are indicated to impart flavor character to food products (eg; beverages, dairy products, etc….). Specifically you indicate that all “four flavors for importation are used in the manufacture of hot coffee beverages.” Their stated function is to “improve/enhance the coffee flavor of instantized coffee.” We first review the applicability of Heading 2101 to the imported products.
We note that the term "preparation" covers coffee or tea products which include sugar, milk, etc. regardless of changes in the finished products' physical characteristics. However, the instant merchandise does not meet the description of the term “coffee preparation” for purposes of that provision, and as such, is precluded from classification under subheading 2101.10.40.
These four products will be imported in bulk form in plastic bags inside boxes. A complete ingredients breakdown of each product was provided upon request. Each product, in addition to a “coffee extract” has multiple other ingredients including odoriferous constituents. They are mixtures of flavoring, odoriferous and chemical compounds which will be used as a raw material in the manufacture of beverages. They may also have use in the flavoring or organoleptic properties of foods. We note that there is no alcohol in these products.
The applicable subheading for the four Natural and Artificial Coffee Flavors, Item Numbers: 050439 AP0551, 502334 AP0551, 522636 TP0504, and 591382 TP0504 will be 3302.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Of a kind used in the food or drink industries: Not containing alcohol. The rate of duty will be free. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 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 Paul Hodgkiss at Paul.Hodgkiss.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division