CLA-2-22:OT:RR:NC:N2:232
Ms. Ashley Hong
Niss International Transport USA Inc. 1540 West 190th Street Torrance, CA 90501
RE: The tariff classification of Soft Drinks from Japan
Dear Ms. Hong: In your letter dated April 15, 2022, on behalf of your client, Wismettac Asian Foods, Inc., you requested a tariff classification ruling on soft drinks from Japan.
The subject merchandise is described as four varieties of ready-to-drink soft drinks: Pokka Jasmin Green Tea, Pokka Milk Coffee, Pokka Oolong Tea and Pokka Cappuccino Coffee.
Pokka Jasmin Green Tea is said to contain 72.3 percent water, 21.6 percent freshly brewed jasmine green tea, 5.8 percent sucrose, and trace amounts of flavoring, ascorbic acid and sodium bicarbonate. Pokka Jasmin Green Tea will be imported packaged for retail sale in cans with a net weight of 300 ml.
Pokka Milk Coffee is said to contain 62.1 percent water, 23.4 percent coffee, 7.7 percent milk, 6.3 percent sucrose, and trace amounts of flavorings, stabilizer, sodium bicarbonate and salt. The product consists of 0.8 percent by volume of milk solids. Pokka Milk Coffee will be imported packaged for retail sale in cans with a net weight of 300 ml.
Pokka Oolong Tea is said to contain 56.5 percent water, 43.3 percent freshly brewed oolong tea, and trace amounts of ascorbic acid and sodium bicarbonate. Pokka Oolong Tea will be imported packaged for retail sale in cans with a net weight of 300 ml.
Pokka Cappuccino Coffee is said to contain 43.1 percent water, 25.5 percent coffee, 24 percent milk, 6.5 percent sucrose and trace amounts of flavorings, stabilizer, sodium bicarbonate and salt. The product consists of 2.6 percent by volume of milk solids. Pokka Milk Coffee will be imported packaged for retail sale in cans with a net weight of 300 ml.
The applicable subheading for the Pokka Jasmin Green Tea and Pokka Oolong Tea will be 2202.10.0060, 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: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored…Other. The rate of duty will be 0.2 cents per liter.
The applicable subheading for the Pokka Milk Coffee and Pokka Cappuccino Coffee will be 2202.99.9100, 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 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 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 301-575-0156, or at the Web site 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