CLA-2-5:OT:RR:NC:N5 232
Francisco De Barros Barreto
FJB America LLC
8 Wright St, Suite 107
Westport, CT 06880
RE: The tariff classification of Spray Dried Instant Coffee with Natural Roasted Coffee Flavoring from
Brazil
Dear Mr. De Barros Barreto:
In your letter dated November 25, 2025, you requested a tariff classification ruling.
The subject merchandise, “Spray Dried Instant Coffee with Natural Roasted Coffee Flavoring,” is composed
of 99 percent of instant coffee and 1 percent of natural coffee flavoring. A water-based coffee flavoring is
incorporated into the concentrated coffee extract to give the merchandise its roasted coffee flavor.
The applicable subheading for the “Spray Dried Instant Coffee with Natural Roasted Coffee Flavoring” will
be 2101.11.2949, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Extracts,
essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a
basis of coffee, tea, or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences, and
concentrates thereof: Extracts, essences, and concentrates: Other: Other.” The general rate of duty will be
free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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
www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Frank Troise at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division