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NY J81262

March 12, 2003

CLA-2-21:RR:NC:SP:232 J81262


TARIFF NO.: 2101.20.5400; 2101.20.5800

Mr. Joshua Heath
Tuttoespresso S.p.A.
Via per Caronno, 23/25
21040 Origgio (VA)

RE: The tariff classification of Powdered Instant Tea Mixes from Italy

Dear Mr. Heath:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is two varieties of powdered tea mixes that are specially designed for use in hot drink dispensing machines. These dispensers can be at home or in an office or other setting. You state that the dispenser requires the user to insert a single serving "capsule" containing a filter and dry powder through which hot water is forced. The consumer will thus produce a one-cup serving of the drink in about ten seconds. The two flavors in this instance are lemon tea and peach tea. The lemon tea capsules are said to weigh eleven grams, net, each, and the peach tea capsules weigh fifteen grams, net, each. Both will be imported in boxes containing 500 pre-packaged capsules. Both instant beverages are said to consist of sugar (over 10 percent by weight), tea extract, citric acid, dehydrated juice (lemon or peach), flavors, and an anti-caking agent.

The applicable subheading for the lemon tea and peach tea mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: Other: 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 2101.20.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.20.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

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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