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NY J81260




March 11, 2003

CLA-2-21:RR:NC:SP:232 J81260

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800; 2101.12.9000

Mr. Joshua Heath
Tuttoespresso S.p.A.
Via per Caronno, 23/25
21040 Origgio (VA)
Italy

RE: The tariff classification of Powdered Beverage Mixes from Italy

Dear Mr. Heath:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is three varieties of cappuccino powdered beverage mixes which are specially designed for use in hot drink dispensing machines. These dispensers can be at home or in an office or other setting. You state that the dispenser requires the user to insert a single serving "capsule" containing a filter and dry powder through which hot water is forced. The consumer will thus produce a one-cup serving of the drink in about ten seconds. The capsules weigh eleven grams, net, each, and will be imported in boxes containing 500 pre- packaged capsules.

The three varieties and their respective ingredients are as follows: Sweetened cappuccino, said to consist of sugar, skimmed milk powder, instant coffee, salt, and flavors. Unsweetened cappuccino, stated to contain skimmed milk powder, instant coffee, dehydrated glucose syrup, hydrogenated vegetable fats, flavors, stabilizers and emulsifiers. Unsweetened decaffeinated cappuccino, stated to consist of skimmed milk powder, dehydrated glucose syrup, hydrogenated vegetable fats, decaffeinated instant coffee, flavors, stabilizers and emulsifiers.

The applicable subheading for the sweetened 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 (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.

The applicable subheading for the unsweetened cappuccino mix and the unsweetened decaffeinated cappuccino mix will be 2101.12.9000, 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: Other. The rate of duty will be 8.5 percent ad valorem.

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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