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NY F84148

March 29, 2000

CLA-2-21:RR:NC:SP:232 F84148


TARIFF NO.: 2101.12.5400; 2102.12.5800

Mr. Andre Ovissi
21 West Street, Suite 10G
New York, NY 10006

RE: The tariff classification of Cappuccino Mixes from Singapore

Dear Mr. Ovissi:

In your letter received March 9, 2000, on behalf of Future Enterprises Pte. Ltd., you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The merchandise in question is various flavors of instant cappuccino mix, such as Irish Cream, Latte, Traditional. etc.. They will be imported retail packaged in single serving 12.5 gram foil packets, packed eight to a 100 gram, net, box. The samples submitted were of the brands “Klassno” , “Club Supreme”, and “Temasek” and appeared to be packaged for sale to a European market. The cappuccino mixes of all flavors are stated to consist of sugar (35 percent), glucose syrup, hardened vegetable fat, instant coffee, skim milk powder, stabilizer, emulsifier, and free flow agent.

The applicable subheading for all flavors of the instant cappuccino mix, 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 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; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts,
essences or concentrates or with a basis of coffee: 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 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204

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 all appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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

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) 637-7059.


Robert B. Swierupski

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