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NY B80722




January 16, 1997

CLA-2-18:RR:NC:SP:232 B80722

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800; 2101.12.5400; 2101.12.5800

Ms. Helen I. Sugar
The Buffalo Customhouse Brokerage Co., Inc. 1245 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of Instant Cappuccino Mix and Hot Chocolate Mix from Canada.

Dear Ms. Sugar:

In your letter dated November 11, 1996, on behalf of Food Concept Developers, Inc., of Elk Grove Village, Illinois, you requested a tariff classification ruling.

You had previously sought a ruling on these products and were asked to submit additional information, which you have now done. The merchandise in question is two varieties of powdered drink mix which will be imported in bulk and then repackaged for the food service industry and for retail consumption. The consumer adds milk or water to the mix to produce a beverage. The instant cappuccino mix is said to contain sugar, cream, milk, whey, instant coffee, and traces of flavoring and salt. The hot chocolate mix is stated to consist of sugar, cocoa powder, non- dairy creamer, milk, whey, and traces of flavors and salt.

The applicable tariff provision for the hot cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: 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 1806.20.9800, HTSUSA, and dutiable at the rate of 40.5 cents per kilogram plus 9.2 percent ad valorem.

The applicable subheading for the powdered cappuccino mix, 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 33.2 cents per kilogram plus 9.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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