The tariff classification of cappuccino mix, two chocolate mixes and instant cocoa from Holland.

NY 801033 August 15, 1994 CLA-2-18:S:N:N7:232 801033 CATEGORY: Classification TARIFF NO.: 1806.20.8060; 1806.90.0060; 2101.10.4060 Ms. Diane Cachia Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of cappuccino mix, two chocolate mixes and instant cocoa from Holland. Dear Ms. Cachia: In your letter dated June 1, 1994, with additional information provided in a letter dated July 29, 1994, you requested a tariff classification ruling on behalf of WLM Bensdorp Company, located in Westborough, Massachusetts. Your query concerns the tariff classification of various drink mixes from Holland. Each type will be imported in both fifty pound and two pound packages, and will be designed for use in vending machines and by restaurants and\or caterers. Samples of all items were included with your request. The samples were opened, examined and disposed of. 1) Cappuccino - consists of 51.4 percent sugar, 33.1 percent coffee whitener, 9.5 percent coffee, 5.2 percent cocoa powder, salt, silicon dioxide and vanillin. 2) Chocolate Mix #1 - consists of 53.3 percent sugar, 31.1 percent coffee whitener, 14.9 percent cocoa powder, salt, silicon dioxide and vanillin. 3) Chocolate Mix #2 - consists of 53.9 percent sugar, 30.4 percent coffee whitener, 15 percent cocoa powder, salt, silicon dioxide and vanillin. 4) Cocoa Instant - consists of 54.5 percent sugar, 24 percent cocoa powder, 20 percent dextrose, 1.1 percent soya lecithin, salt and vanillin. The coffee whitener used in the first three products consists of dried glucose syrup, vegetable fat, milk protein, -2- stabilizers, emulsifier, anticaking agent and coloring. The applicable subheading for the cappuccino (both package sizes) will be 2101.10.4060, Harmonized Tariff Schedule 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...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. The applicable subheading for the two chocolate mixes and the instant cocoa mix, all in fifty pound packages, will be 1806.20.8060, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. The applicable subheading for the two chocolate mixes and the instant cocoa mix, all in two pound packages, will be 1806.90.0060, HTS, which provides for chocolate and other food preparations containing cocoa...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport