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NY 806455

February 10, 1995

CLA-2-21:S:N:N7:232 806455


TARIFF NO.: 2101.10.5400; 2101.10.5800

Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification of cappuccino powdered drink mix from Holland.

Dear Ms. Cachia:

In your letter dated January 31, 1995, on behalf of Bensdorp B.V. Cacao in Bussum, Holland you requested a tariff classification ruling.

A sample was submitted with your request. The subject merchandise is a cappuccino drink mix which is stated to contain 35.9 percent glucose syrup, 9.0 fat reduced powder, 17.1 percent vegetable fat, 16.5 percent sucrose, 15.8 percent coffee extract, 2.8 percent milk protein and small quantities of various other ingredients. It is assumed that the "9.0 fat reduced powder" refers to cocoa powder. You state that the product has no sugar, however, the ingredient breakdown shows 16.5 percent sucrose. The submitted sample is pachaged in a paper bag holding 500 grams. The product will be used in vending machines.

The applicable subheading for the cappuccino powdered drink mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.10.5400 Harmonized Tariff Schedules 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...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 2101.10.5800, HTS, and dutiable at the rate of 35 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 2101.10.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

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
New York Seaport

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