The tariff classification of an iced cappucchino mix fromBrazil.

NY 856546 OCT 02 1990 CLA-2-21:S:N:N1:232-856546 CATEGORY: Classification TARIFF NO.: 2101.10.4060 Mr. Nestor Zarate Marubeni America Corporation 200 Park Avenue New York, N.Y. 10166-0199 RE: The tariff classification of an iced cappucchino mix from Brazil. Dear Mr. Zarate: In your letter dated September 20, 1990 you requested a tariff classification ruling. Samples were submitted with your initial request dated September 4. 1990. The subject merchandise is described as an iced cappucchino mix , which will be imported in 45 kilogram cartons. The mix is stated to contain the following ingredients: 7 percent instant coffee, 1 percent cocoa, 42 percent skim milk powder, and 50 percent sugar. After importation, the product will be repacked in 8 ounce packages, and will be sold to restaurants, hotels etc. The mix is reconstituted with water before it is sold to the consumer. The applicable subheading for the iced cappucchino mix 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. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 2101.10.4060, HTS, are subject to the absolute quota restrictions provided for under subheading 9904.60.60. Articles classifiable under subheading 2101.10.4060, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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