NY 0862099 - The tariff classification of coffee flavorings from Canada - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0861976 - NY 0862205 > NY 0862099

NY 862099

Apr 10, 1991

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6097

Ms. Dody Trombley
F.W. Myers & Co., Inc.
33 West Service
P.O. Box 188
Champlain, NY 12919

RE: The tariff classification of coffee flavorings from Canada

Dear Ms. Trombley:

In your letter dated March 28, 1991, on behalf of Seigneurie Importing Ltd., St. Hubert, Quebec, Canada, you requested a tariff classification ruling.

Samples and descriptive literature accompanied your letter. The samples were examined and disposed of. The "Coffee Gourmet" products are liquids composed of water, sugar, natural flavors, caramel color, phosphoric acid, potassium sorbate, and citric acid, added to a prepared cup of coffee to add a unique flavor and aroma. The flavorings - amaretto, B-52, Irish cream, Monte Cristo, and Swiss chocolate almond - are packed in "portion control" 1/2 fluid ounce plastic cups, with heat sealed, plastic coated foil lids.

The applicable subheading for the "Coffee Gourmet" coffee flavorings will be 2106.90.6097, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6097, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling