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NY D81246

September 2, 1998

CLA-2-09:RR:NC:SP:232 D81246


TARIFF NO.: 0901.21.0030

Mr. Andrew Doornaert
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of Coffee from Canada.

Dear Mr. Doornaert:

In your letter dated July 27, 1998, on behalf of Progress Packaging of Ontario, Canada, you requested a tariff classification ruling.

You submitted descriptive literature and a sample mock-up of the product. The merchandise in question is a gift pack called the "Grande Gourmet Collection" which will include four three ounce tins of flavored coffee, four packages of 12 grams each containing 6 tea bags, and six cocoa mix packets weighing 34.9 grams each. Since the sample containers were empty, based on the descriptions provided it is assumed, for the purposes of this ruling, that the coffee is ground, roasted, decaffeinated, and not instant.

The applicable tariff provision for the coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Coffee, whether or not roasted or decaffeinated..: Coffee, roasted: Not decaffeinated.. In retail containers weighing 2 kg or less. The general rate of duty will be free.

All the items in this gift package will be classified separately. Your inquiry does not provide enough information for us to give a classification ruling on the other two products. Your request for a classification ruling should include whether the tea is green or black and whether it has been flavored or fermented. Also, in importations of tea, all packaging must be accounted for and is dutiable separately. This includes the paper tea bags, the plastic on the package, if any, and the cardboard box containing everything. For the cocoa mix you must provide the value and percentage of weight by volume of all ingredients and a description of how and where it was produced.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin.

You state that the coffee is of US origin but give no further clarification. Where is the coffee grown? How and where is it processed? Where is the coffee packaged into the 3 ounce containers? To consider it as an American product being returned, more information is required. Is it being returned in the identical shape it was exported? How was it shipped out?

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

A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.


Robert B. Swierupski

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