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NY 884035





March 26, 1993

CLA-2-21:S:N:N7:232-884035

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.10.4060

Mr. Stephen J. Katzner
Fine Foods International (New York) Inc.
55 John Street
New York, NY 10038

RE: The tariff classification of a powdered cappuccino product from Germany.

Dear Mr. Katzner:

In your letter dated March 11, 1993 you requested a tariff classification ruling.

The subject merchandise is stated to contain 30 grams of sugar, 52 grams of skimmed milk powder and 18 grams of instant coffee. The product will be packaged for retail sale in individual 10 gram serving envelopes.

The applicable subheading for the powdered cappuccino product will be 2101.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of theses extracts, essences or concentrates or with a basis of coffee...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60, HTS. The rate of duty will be 10 percent ad valorem.

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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