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NY A82270




April 22, 1996

CLA-2-21:RR:NC:FC:232 A82270

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800

Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada

RE: The tariff classification of Coffee Drink Mixes from Canada.

Dear Mr. Mines:

In your letter dated April 4, 1996, on behalf of R. W. Patten Distributors Ltd., Ontario, Canada, you requested five tariff classification rulings.

You sent descriptive literature with your request. The subject merchandise is a variety of coffee drink mixes of differing formulations and ingredient breakdowns. Although your invoices list a main ingredient in each mix to be "fruit sugar", a telephone call elicited the information that this misidentified item was, in fact, sucrose and not fructose. Formula PFMLCDFV is said to contain 42.85 percent sugar, 39.5 percent non-dairy creamer, 4.3 percent spray-dried coffee, 4.8 percent vanilla flavor, 4.15 percent non-fat milk solids, 1.85 percent cocoa, and traces of other ingredients. Formula PFMLCDAC is said to contain 59.25 percent sugar, 26 percent non-dairy creamer, 5.3 percent spray-dried coffee, 3.2 percent amaretto flavor, 1.85 percent cocoa, 1.3 percent flavors, 1 percent non-fat milk solids, and traces of other ingredients. Formula PFMLCDHN is said to contain 59.65 percent sugar, 26 percent non-dairy creamer, 5.3 percent spray-dried coffee, 3.1 percent hazelnut flavor, 1.85 percent cocoa, 1.3 percent flavors, 1 percent non-fat milk solids, and traces of other ingredients. Formula PFMLCDSM is said to contain 59.4 percent sugar, 26 percent non-dairy creamer, 5.3 percent spray-dried coffee, 3 percent swiss mocha flavor, 1.9 percent cocoa, 1.6 percent flavors, 1 percent non-fat milk solids, and traces of other ingredients. Formula PFMLCDRC is said to contain 61.44 percent sugar, 26 percent non-dairy creamer, 5.79 percent spray-dried coffee, 2.1 percent flavor, 1.87 percent cocoa, 1 percent non-fat milk solids,and traces of other ingredients. These products will be shipped in one ton tote bags and then repackaged in the United States for retail sale. It is assumed that the consumer adds water to the mix to produce a beverage.

The applicable tariff provision for the 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 Schedule of the United States Annotated (HTSUSA), 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: Preparations with a basis of 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, HTSUSA, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

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

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,

Roger J. Silvestri

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