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NY J80104

January 17, 2003

CLA-2-21:RR:NC:SP:232 J80104


TARIFF NO.: 2101.12.5400; 2101.12.5800; 9801.00.1097

Ms. Denise Manfra
International Marketing Systems, Ltd.
One Corporate Drive, Suite 402
Shelton, CT 06484

RE: The tariff classification of cappuccino mixes from China

Dear Ms. Manfra:

In your letter dated January 10, 2002 you requested a tariff classification ruling.

A sample of a tin was included with your request. Samples and information were submitted with your initial request dated December 4, 2002. The subject merchandise consists of Land O Lakes Cappuccino Mixes in the following flavors: French Vanilla, Amaretto Italia, Suisse Mocha and Cappuccino Suprema. The product labels list the ingredients as sugar, nonfat dry milk, corn syrup solids, instant coffee, partially hydrogenated coconut and soybean oils, cocoa, sodium caseinate, dipotassium phosphate, cellulose gum, salt, mono and diglycerides, artificial flavors, silicon dioxide, sodium stearoyl lactylate, soy lecithin, artificial colors and natural flavors. The products are packed for retail sale in foil packets with a net weight of 1.16 ounces. You state that the coffee beans used in the mix are imported into the United States from Columbia. The balance of the ingredients is from the United States. You indicated in a telephone conversation with this office that the cappuccino mixes are produced in the United States. The retail foil packets are sent to China were they are hand packed into a tin and returned into the United States.

The applicable subheading for the cappuccino 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 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: 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 2101.12.5800, 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.

Subheading 9801.00.10, HTS, provides for the free entry of products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), are met.

Accordingly, the cappuccino mixes of U.S. origin that are packaged in tins in China and returned to the United States, are not considered to have been advanced in value or improved in condition for the purposes of subheading 9801.00.1097, HTS. As a result, the cappuccino mixes will be subject to a free rate duty under this tariff provision when they are returned to the U.S., provided that the documentation requirements of 19 CFR 10.1 are satisfied.

The tin is separately classified. However, your inquiry does not provide enough information for us to give a classification ruling on the tin. Your request for a classification ruling should include the metal composition of the product, for example, tin, tin plate, etc. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 646-733-3031.


Robert B. Swierupski

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