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NY J85762




July 17, 2003

CLA-2-09:RR:NC:SP:232 J85762

CATEGORY: CLASSIFICATION

TARIFF NO.: 0901.21.0030; 0901.22.0030

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

RE: The tariff classification of Coffee from Italy

Dear Mr. Heath:

In your letter dated June 20, 2003, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is five varieties of roast and ground coffees that 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" through which hot water is forced. The consumer will thus produce a one-cup serving of the drink in about ten seconds. The coffee flavors in this instance are: ”Espresso Platinum”, which is said to be 100 percent Arabica coffee; “Espresso Top”, stated to be a mix of Arabica and Robusta coffees; “Espresso Gold”, described as 100 percent Robusta coffee; “Espresso Decaffeinated”, a mix of Arabica and Robust coffees; “Filter Coffee”, said to be 100 percent Arabica coffee. The capsules are said to weigh 6.25 grams, net, each.

The applicable subheading for the ”Espresso Platinum”, the “Espresso Top”, the “Espresso Gold”, and the “Filter Coffee” capsules will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated; Coffee, roasted: Not decaffeinatedIn retail containers weighing 2 kg or less. The rate of duty will be free.

The applicable subheading for the “Espresso Decaffeinated” capsules will be 0901.22.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated; Coffee, roasted: DecaffeinatedIn retail containers weighing 2 kg or less. The rate of duty will be free.

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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