United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 899771 - NY 899989 > NY 899774

Previous Ruling Next Ruling
NY 899774

July 15, 1994

CLA-2-21:S:N:N7:232 899774


TARIFF NO.: 2101.10.4080

Mr. Joel B. McCarty III
Tradex, Inc.
5800 Monroe Road
Charlotte, NC 28212

RE: The tariff classification of cappuccino drink mixes from Poland.

Dear Mr. McCarty:

In your letter dated June 21, 1994 you requested a tariff classification ruling.

Your query concerns the classification of a dozen different flavors of instant cappuccino drink mixes composed of approximately 74 percent foaming creamer, 24 percent instant coffee and 1-2 percent natural flavorings. The foaming creamer, in turn, is composed of 41.5 percent glucose syrup, 25 percent milk solids, 26 percent vegetable fat (coconut) and small amounts of other ingredients. The cappuccino flavors include cherry, amaretto, chocolate, whiskey, butter pecan, almond, cinnamon, orange, honey, honey-vanilla, toffee and aniseed. The item will be packaged in foil envelopes, weighing 12.5 grams each, 5 envelopes to a cardboard box.

The applicable subheading for the cappuccino drink mixes will be 2101.10.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate...other...other. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 2101.10.4080, HTS, which are products of Poland 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

Previous Ruling Next Ruling