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NY 811724




July 12, 1995

CLA-2-21:S:N:N7:232 8117242

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.10.9000; 2101.10.5400; 2101.10.5800

Mr. Jayesh Hazari
Hazari Enterprises
3100 N.W. Loop 323
Tyler, Texas 75702

RE: The tariff classification of instant cappuccino mixes from the Netherlands.

Dear Mr. Hazari:

In your letter dated June 12, 1995 you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise consists of two cappuccino powdered drink mix products that are packaged for retail sale: "Capp-o-cino" mix, packed in 12.5 gram single serve packets; and "Choc-o-cino" mix, packed in 22 gram single serve packages. The "Capp-o-cino" mix is stated to contain 46.3 percent skimmed milk powder, 20.9 percent vegetable fat, 20 percent coffee powder, 11.7 percent lactose, 0.7 percent stabilizer, and 0.4 percent anti-caking agent. The "Choc-o-cino" mix is stated to contain 47.7 percent sugar, 20 percent coffee whitener, 16.1 percent skimmed milk powder, 8.4 percent coffee powder, 6.2 percent low fat cocoa powder, 0.5 percent stabilizer, 0.5 percent anti-caking agent, 0.4 percent salt, 0.1 percent thickening agent, and 0.1 percent vanillin.

The applicable subheading for the "Capp-o-cino" powdered drink mix will be 2101.10.9000, Harmonized Tariff Schedule 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...other...other. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the "Choc-o-cino" powdered drink mix will be 2101.10.5400, Harmonized Tariff Schedule 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 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 2101.10.5800, HTS, and dutiable at the rate of 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.10.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, 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
Area Director
New York Seaport

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