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NY N015455




August 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800

Mr. David While
Anglo-Irish Trading Co. PTY. LTD.
P.O. Box 990 Brookvale
NSW 2100 Australia

RE: The tariff classification of While’s “SHOTS” Coffee Latte Drink Mix from Australia

Dear Mr. While:

In your letter dated August 08, 2007, you requested a tariff classification ruling.

Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The drink mixes come in four flavors: Cappuccino, Caramel Latte, Café Latte and Mocha Chino. All are powered products and will create a flavored beverage when hot water is added.

All of the four flavors of While’s “SHOTS” contain over 10 percent by dry weight of sugar (castor), coffee powder, skim milk powder (as a foaming agent), VH powder (spray dried vegetable oil), xanthan gum, maltodextrin and salt. The Mocha Chino flavor contains 1.67 percent cocoa powder and 1.11 percent chocolate flavor. The Caramel Latte flavor contains 3.33 percent caramel flavor and 0.28 percent fudge flavor.

The applicable subheading for the While’s “SHOTS” Coffee Latte Drink Mix (Cappuccino, Caramel Latte, Café Latte and Mocha Chino) 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 (HTSUS), 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: 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division

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