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NY J81254




March 13, 2003

CLA-2-22:RR:NC:SP:232 J81254

CATEGORY: CLASSIFICATION

TARIFF NO.: 2202.90.1000; 2202.90.2400; 2202.90.2800

Mr. Andrew O’Brian
Innovaciones de La Americas, SA
SJO 28249
1160 NW 97th Avenue
PO Box 025331
Miami, FL 33102-5331

RE: The tariff classification of Beverages from Costa Rica

Dear Mr. O’Brian:

In your letter dated February 10, 2003, you requested a tariff classification ruling.

You submitted descriptive literature with your request. Additional information was supplied in a telephone conversation and subsequent fax on March 11, 2003. The subject merchandise is two varieties of beverage that will be imported in drink boxes for retail sale.

The first product, “Kapucci”, is said to be a milk-based coffee-flavored drink, and will be imported in 236-ml boxes. It is said to consist of 86 percent semi-skimmed milk (9.3 percent milk solids), 5.7 percent sugar, and small amounts of dehydrated coffee extract, caramel color, stabilizers, and flavors. The second product, which will be imported in 250-ml boxes, is called “Frescoleche”. This is stated to be a chocolate-flavored milk drink, and is said to consist of 87.5 percent milk (10.5 percent milk solids), 7.5 percent sugar, cocoa powder, and traces of emulsifiers and vitamins.

The applicable subheading for the “Frescoleche” will be 2202.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Chocolate milk drink. The duty rate will be 17 percent ad valorem.

The applicable subheading for the “Kapucci”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS. .

Articles classifiable under subheadings 2202.90.1000 and 2202.90.2400, HTS, which are products of Costa Rica, are currently entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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