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NY 883420




March 12, 1993

CLA-2-09:S:N:N7:232-883420

CATEGORY: CLASSIFICATION

TARIFF NO.: 0901.21.0030; 2101.10.2025; 2101.10.4060

Mr. Tony Borowiecki
John V. Carr & Son Corp.
PO Box 4839
Syracuse, NY 13221-4839

RE: The tariff classification of four coffee products from Thailand.

Dear Mr. Borowiecki:

In your letter dated February 16, 1993, on behalf of Laurels International Corp., 3691 Buttercup Lane, Baldwinsville, NY 13027, you requested a tariff classification ruling.

Your query concerns the classification of four coffee products which you describe as follows:

1) 100 percent roasted and ground coffee imported in one kilogram sealed plastic bags.

2) Coffee mix powder, consisting of 13.8 percent instant coffee, 53 percent cane sugar and 33.2 percent non-dairy creamer, imported in 90 gram cardboard boxes, each of which contains six 15 gram envelopes of the mix.

3) Iced coffee mix powder, consisting of 8.8 instant coffee and 91.2 percent cane sugar, imported in 132 gram cardboard boxes, each of which contains six 22 gram envelopes of the mix.

4) 100 percent instant coffee imported in 100 gram glass jars.

The applicable subheading for the 100 percent ground and roasted coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for coffee, roasted...not decaffeinated...in retail containers weighing 2 kg or less. The duty rate will be free.

The applicable subheading for the 100 percent instant coffee in glass jars will be 2101.10.2025, 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...extracts, essences and concentrates...soluble or instant coffee (containing no admixture of sugar, cereal or other additive)...not decaffeinated. The duty rate will be free.

The applicable subheading for the coffee mix and iced coffee mix powders 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...pro-vided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 2101.10.4060, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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

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