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NY 859140

JAN 7 1991



TARIFF NO.: 2101.10.4040

Mr. Nestor Zarate
Marubeni America Corporation
200 Park Avenue
New York, N.Y. 10166-0199

RE: The tariff classification of a coffee and sugar preparation from Brazil.

Dear Mr. Zarate:

In your letter dated December 12, 1990 you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated October 31, 1990. The subject merchandise is described as a preparation consisting of 20 percent instant coffee, and 80 percent cane sugar. The product will be imported in 25/30 kilogram bags. After importation, the coffee and sugar preparation will serve as a basic component for several products. Ingredients such as creamers, coffee, flavorings etc. will be added to produce instant coffee and coffee beverage products.

The applicable subheading for the coffee and sugar preparation will be 2101.10.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences, and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.50.40 . The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading *, HTS, which are products of * are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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