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 > 1998 NY Rulings > NY D84172 - NY D84222 > NY D84186

Previous Ruling Next Ruling
NY D84186

November 13, 1998

CLA-2-21:RR:NC:SP:232 D84186


TARIFF NO.: 2101.12.5400; 2101.12.5800

Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Flavored Coffee Mixes from Canada; Article 509

Dear Mr. Mines:

In your letter dated October 23, 1998, on behalf of Western Basic Ingredients Limited, you requested a ruling on the status of flavored coffee mixes from Canada under the NAFTA. Your request also asks for the country of origin for marking purposes of the products.

Samples were included with your initial request dated June 5, 1998. The subject merchandise is stated to contain 46 to 63 percent sugar, 25 to 32 percent non-dairy creamer, 7 to 7.5 percent instant coffee, .8 to 10.1 percent natural and artificial flavors, various amounts of corn syrup solids, glucose and small quantities of various other ingredients. The instant coffee mixes will be imported in the following flavors: French Vanilla, Cafe Vienna, Irish Cream and Swiss Mocha. The origin of the sugar will be one of the following: from a non-NAFTA source, which is refined in Canada, from a non-NAFTA source, which is refined in the United States, or the sugar will be grown and refined in the United States. The other ingredients are of Canadian or U.S. origin, except the coffee, which could be either from Brazil or some other non-NAFTA source. The coffee beans will be roasted and processed into a freeze-dried state in Canada. All of the ingredients will be blended in Canada to produce the flavored coffee mixes. The product will be imported in 200 to 300 gram packages for retail sale.

The applicable subheading for the flavored coffee mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400 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 general 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 2101.12.5800, HTS, and dutiable at the rate of 32.3 cents per kilogram plus 9 percent ad valorem.

In all of the cases, each of the non-originating materials used to make the flavored coffee mixes have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21. If classified under subheading 2101.12.5400, the flavored coffee mixes will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Your inquiry also requests the country of origin marking requirements for the flavored coffee mixes.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

On October 11, 1996, the President signed the Miscellaneous Trade and Technical Corrections Act of 1996. Section 14 of the Act amended the country of origin marking statute (19 U.S.C. 1304) to exempt imports of certain specified coffee, tea and spices from the marking requirements of 19 U.S.C. 1304 (a) and (b). As a result neither the imported products nor their containers are required to be marked with the foreign country of origin. This statutory exemption is effective for goods entered, or withdrawn from warehouse, for consumption on or after October 11, 1996. The flavored coffee mixes classified under subheadings 2101.12.5400 and 2101.12.5800, HTS, are among the products which have been included in this statutory marking exemption. Therefore, neither the flavored coffee mixes nor their containers are required to be marked with the foreign country of origin.

A copy of the 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

Previous Ruling Next Ruling

See also: