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 > 1995 NY Rulings > NY 804905 - NY 805036 > NY 804963

Previous Ruling Next Ruling
NY 804963

December 9, 1994

CLA-2-21:S:N:N7:232 804963


TARIFF NO.: 2101.10.4060

Mr. Denis Prendergast
Patrick Powers CHB, Inc.
Post Office Box 30155
JFK Airport Station
Jamaica, New York 11430

RE: The tariff classification of cappuccino coffee from Brazil.

Dear Mr. Prendergast:

In your letter dated November 28, 1994, on behalf of Cafezinho, Inc., you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 45 percent powdered whole milk, 33 percent sugar, 17 percent coffee, 3 percent chocolate and 2 percent cinnamon. The product is labelled "Cafe 3 Coracoes" and is packaged for retail sale in a 14.10 oz metal canister.

The applicable subheading for the "Cafe 3 Coracoes" cappuccino coffee will be 2101.10.4060, 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...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 2101.10.4060, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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