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NY J87475

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August 4, 2003

CLA-2-21:RR:NC:SP:232 J87475

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800; 9801.00.1097

Ms. Denise Manfra
International Marketing Systems, Ltd.
One Corporate Drive, Suite 402
Shelton, CT 06484

RE: The tariff classification of cappuccino mixes in a reusable canister from China

Dear Ms. Manfra:

In your letter dated July 18, 2003 you requested a tariff classification ruling.

Additional information was submitted in your fax dated July 31, 2003. The subject merchandise consists of powdered cappuccino mixes in three flavors: French Vanilla, Suisse Mocha and Supreme. The cappuccino mixes are packaged inside a reusable canister made of tinplated steel. The cappuccino mixes are produced in the United States and packaged in plastic bags. They are sent to China where they are hand packed into the tinplated steel canister and returned to the United States. The canister is separately classified and was the subject of NY ruling J86482 dated July 8, 2003. The three flavors of cappuccino mixes are stated to contain less than 60 percent sugar and various quantities of non-dairy creamer, sweet dairy whey, nonfat dry milk, coffee, maltodextrin, sodium citrate, natural and artificial flavors, salt, cellulose gum and silicone dioxide. The Supreme and Suisse Mocha flavors also contain cocoa powder. A finished beverage is produced by adding the cappuccino mixes to hot water.

The applicable subheading for the French Vanilla, Suisse Mocha and Supreme cappuccino mixes, 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.

Subheading 9801.00.10, HTS, provides for the free entry of products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), are met.

Accordingly, the cappuccino mixes of U.S. origin that are packaged in tins in China and returned to the United States, are not considered to have been advanced in value or improved in condition for the purposes of subheading 9801.00.1097, HTS. As a result, the cappuccino mixes will be subject to a free rate duty under this tariff provision when they are returned to the U.S., provided that the documentation requirements of 19 CFR 10.1 are satisfied.

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.: 9801.00.10 - U.S. goods returned without having been advanced in value or improved in condition while abroad
• 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