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NY I88964

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December 16, 2002

CLA-2-21:RR:NC:SP:232 I88964

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of a Coffee Product from Switzerland

Dear Mr. Forbes:

In your letter dated November 21, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request, and additional information was sent via fax on December 13, 2002. The subject merchandise is product 60342, described as carma-eiskaffee ice coffee. It will be imported in 1-kilogram bottles. This product is intended for use commercially as an iced coffee topping for desserts and/or to be used in milk shakes or yogurt. It is said to consist of 39.9 percent glucose syrup, 19.5 percent water, 18 percent sugar, 8.4 percent coffee extract, 7.9 percent sorbitol, and 6.1 percent dextrose.

The applicable subheading for product 60342, carma-eiskaffee iced coffee, 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 (HTS), which provides for Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: 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 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, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2101.12.54 - Preparation ov 10% sugar (Ch17 add US nte 3) w/basis of extract,essence or concentrate or w/basis of coffee,subj. quota of Ch17 add US nte 8
• Tariff No.: 2101.12.58 - Preparation ov 10% sugar (Ch17 add US note 3) w/ basis of extract, essence or concentrate or w/ basis of coffee, ov Ch17 add US note 8 quota
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more