CLA-2-21:RR:NC:SP:232 D84186
Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of Flavored Coffee
Mixes from Canada; Article 509
Dear Mr. Mines:
In your letter dated October 23, 1998, on behalf of Western
Basic Ingredients Limited, you requested a ruling on the status
of flavored coffee mixes from Canada under the NAFTA. Your
request also asks for the country of origin for marking purposes
of the products.
Samples were included with your initial request dated June 5,
1998. The subject merchandise is stated to contain 46 to 63
percent sugar, 25 to 32 percent non-dairy creamer, 7 to 7.5
percent instant coffee, .8 to 10.1 percent natural and artificial
flavors, various amounts of corn syrup solids, glucose and small
quantities of various other ingredients. The instant coffee
mixes will be imported in the following flavors: French Vanilla,
Cafe Vienna, Irish Cream and Swiss Mocha. The origin of the
sugar will be one of the following: from a non-NAFTA source,
which is refined in Canada, from a non-NAFTA source, which is
refined in the United States, or the sugar will be grown and
refined in the United States. The other ingredients are of
Canadian or U.S. origin, except the coffee, which could be either
from Brazil or some other non-NAFTA source. The coffee beans
will be roasted and processed into a freeze-dried state in
Canada. All of the ingredients will be blended in Canada to
produce the flavored coffee mixes. The product will be imported
in 200 to 300 gram packages for retail sale.
The applicable subheading for the flavored coffee mixes, if
imported in quantities that fall within the limits described in
additional U.S. note 8 to chapter 17, will be 2101.12.5400
Harmonized Tariff Schedules of the United States (HTS), which
provides for extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee...other...articles
containing over 10 percent by dry weight of sugar described in
additional U.S. note 3 to chapter 17...described in additional
U.S. note 8 to chapter 17 and entered pursuant to its provisions.
The general rate of duty will be 10 percent ad valorem. If the
quantitative limits of additional U.S. note 8 to chapter 17 have
been reached, the product will be classified in subheading
2101.12.5800, HTS, and dutiable at the rate of 32.3 cents per
kilogram plus 9 percent ad valorem.
In all of the cases, each of the non-originating materials
used to make the flavored coffee mixes have satisfied the changes
in tariff classification required under HTSUSA General Note
12(t)/21. If classified under subheading 2101.12.5400, the
flavored coffee mixes will be entitled to a free rate of duty
under the NAFTA upon compliance with all applicable laws,
regulations, and agreements.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181).
This ruling letter is binding only as to the party to whom
it is issued and may be relied on only by that party.
Your inquiry also requests the country of origin marking
requirements for the flavored coffee mixes.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly
and permanently as the nature of the article (or its container)
will permit, in such a manner as to indicate the ultimate
purchaser in the U.S. the English name of the country of origin
of the article. Part 134, Customs Regulations (19 CFR Part 134)
implements the country of origin marking requirements and
exceptions of 19 U.S.C. 1304.
On October 11, 1996, the President signed the Miscellaneous
Trade and Technical Corrections Act of 1996. Section 14 of the
Act amended the country of origin marking statute (19 U.S.C.
1304) to exempt imports of certain specified coffee, tea and
spices from the marking requirements of 19 U.S.C. 1304 (a) and
(b). As a result neither the imported products nor their
containers are required to be marked with the foreign country of
origin. This statutory exemption is effective for goods entered,
or withdrawn from warehouse, for consumption on or after October
11, 1996. The flavored coffee mixes classified under subheadings
2101.12.5400 and 2101.12.5800, HTS, are among the products which
have been included in this statutory marking exemption.
Therefore, neither the flavored coffee mixes nor their containers
are required to be marked with the foreign country of origin.
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 John
Maria at 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division