NY 881370 - The tariff classification of various flavors of powdered beverage mixes from Italy. - United States International Trade Commision Rulings

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NY 881370

January 14, 1993

CLA-2-18:S:N:N7:232-881370

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0030; 2101.10.4060; 2101.10.4080; 2101.20.4060

Mr. Vincent DiPilato
Serra International, Inc.
9 Murray Street
New York, NY 10007

RE: The tariff classification of various flavors of powdered beverage mixes from Italy.

Dear Mr. DiPilato:

In your letter dated December 7, 1992, with additional information provided in letters received on December 29, 1992 and December 30, 1992, you requested a tariff classification ruling on behalf of Tuttoespresso USA, Inc., 235 West 48th Street, New York, NY. It is noted that confidential treatment has been requested for this ruling.

Your query concerns the classification of four different flavors of powdered beverage mixes which are specially designed for a cappuccino/hot beverage dispenser currently being sold to restaurants and other food/beverage service establishments. You state that the dispenser requires the user to insert a "capsule" containing a filter and dry powder through which hot water is forced and which produces a one-cup serving of the drink in about ten seconds. The capsules weigh from five to twenty grams each, and will be imported in boxes containing either 500 or 1000 pre- packaged capsules. The four flavors and their respective ingredient breakdown, by weight, are as follows:

1) Chocolate (hot cocoa) - consists of 64.4 percent sugar, 18 percent skimmed milk powder, 17 percent skimmed cocoa powder, 0.5 percent natural aromas and 0.1 percent salt.

2) Sweetened cappuccino - consists of 40 percent sugar, 49 percent skimmed milk powder, 11 percent instant coffee and 0.12 percent sodium chloride.

3) Unsweetened cappuccino - consists of 60 percent skimmed milk powder, 15 percent lactoserum, 13 percent instant coffee, 10 percent milk protein and 2 percent skimmed cocoa powder.

4) Lemon tea - consists of 90 percent sugar, 5.5 percent dextrose, 2.1 percent tea extract, 1.2 percent citric acid, 0.4 percent lemon juice powder and 0.8 percent natural aromas.

The applicable subheading for the chocolate (hot cocoa) mix will be 1806.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.75. The rate of duty will be 7 percent ad valorem. There is currently no quota allotment for this subheading.

The applicable subheading for the sweetened cappuccino mix will be 2101.10.4060, 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...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the unsweetened cappuccino mix will be 2101.10.4080, 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...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the lemon tea mix will be 2101.20.4060, HTS, which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other...other...other...con- taining over 10 percent by weight of sugar. The rate of duty will be 10 percent ad valorem. Articles classifiable in subheading 2101.20.4060, HTS, are also subject to the quota restrictions of subheading 9904.60.60, HTS.

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

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