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NY N010007

May 21, 2007



TARIFF NO.: 2101.12.9000

Simon Cook
Fonterra USA Inc
100 Corporate Center Drive
Camp Hill, PA 17011

RE: The tariff classification of coffee extract preparations from New Zealand and Brazil

Dear Mr. Cook:

In your letter dated April 18, 2007 you requested a tariff classification ruling. The merchandise is described as four varieties of coffee extract preparations made by blending coffee extract with one, or a combination of other ingredients including skim milk powder, butter milk powder, lactose, MPC, sugar, and whole milk powder. Preparation 1 consists of 3 percent coffee extract and 97 percent other ingredients. Preparation 2 consists of 5 percent coffee extract and 95 percent other ingredients, and Preparation 3 consists of 7 percent coffee extract and 93 percent other ingredients. Preparation 4 consists of 4 percent coffee extract, 1 percent sugar (less than 10% on a dry weight basis) and 95 percent whole milk powder. The source of the coffee extract will be Brazil and/or Mexico. The other products will be sourced from New Zealand, Australia, Brazil, Argentina, Mexico and/or Chile. In either New Zealand or Brazil, the ingredients will be blended and packed in either 20-kg bags, 25-kg bags, or 1,000 bulk bins. They will be used in a variety of industrial food and beverage applications, including but not limited to coffee drinks, confectionery, and bakery products (e.g. coffee cakes).

The applicable subheading for all four coffee extract preparations will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Other. The rate of duty will be 8.5 percent ad valorem.      

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 2101.12.9000, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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