CLA-2-21:OT:RR:NC:N5 232
Jose Fontanini
CIA. Iguacu De Cafe Soluvel
Mello Peixoto, 88, BR 369 KM 88
Cornelio Procopio, 86304008
Brazil
RE: The tariff classification of Spray Dried Instant Coffee with Added Aroma/Flavoring from Brazil
Dear Mr. Fontanini:
In your letter dated February 6, 2026, you requested a tariff classification ruling.
The subject merchandise is described as Spray Dried Instant Coffee with Added Aroma/Flavoring. It is said
to be composed of 99.8 percent Instant Coffee and 0.2 percent aroma/flavoring. Green coffee is roasted and
then extracted with water, producing a coffee extract. From this extract, aroma/flavoring are obtained via
stripping and condensation. The extract is concentrate (removing part of the water) and the aroma/flavor is
added back to the concentrated coffee extract prior to a drying manufacturing step.
The Spray Dried Instant Coffee with added aroma/flavoring will be imported into the United States in bulk
and retail packaging. The retail sale product will be packaged in 50-500g sizes in tins, jars, or plastic
containers. The bulk packaging will be in supersacks (300-700 kg) or carton boxes (20-40 kg). Upon
importation into the United States, a local company will repackage the product into its final retail packaging.
The applicable subheading for the Spray Dried Instant Coffee with Added Aroma/Flavoring when packaged
for retail sale will be 2101.11.2941, 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: Packaged for retail
sale.” The general rate of duty will be free. The applicable subheading for the Spray Dried Instant Coffee
with Added Aroma/Flavoring in bulk packaging 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). I
nformation
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division