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NY 889648

September 9, 1993



TARIFF NO.: 1901.90.8070

Ms. Margaret Eckert
German Agricultural Marketing Board
950 Third Avenue
New York, NY 10022

RE: The tariff classification of "Pero Cappuccino" from Germany

Dear Ms. Eckert:

In your letter dated August 20, 1993, on behalf of Nestle Deutschland AG, you requested a tariff classification ruling.

An ingredients breakdown and samples accompanied your letter. The samples were examined and disposed of. Pero Cappuccino ("Peroccino") is a brown and white speckled powder, said to consist of 25 percent "Pero" coffee substitute, 24.5 percent fat free milk powder, 24.1 percent lactose, 16.1 percent sucrose, and 10.3 percent coconut oil. The product is packed for retail sale in single-serving, sealed foil pouches, ten such pouches in a cardboard box. Peroccino is a complete mix, requiring only the addition of hot water to make a beverage.

The applicable subheading for the Pero Cappuccino will be 1901.90.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...not elsewhere specified or included... other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem.

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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