The tariff classification of a cappuccino premix from Brazil

NY 861638 Mar 28, 1991 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.90.3030 Mr. Nestor Zarate Marubeni America Corporation 200 Park Avenue New York, NY 10166-0199 RE: The tariff classification of a cappuccino premix from Brazil Dear Zarate: In your letter dated March 20, 1991, you requested a tariff classification ruling. An ingredients breakdown and samples accompanied your letter. The samples were examined and disposed of. The product is a brown, speckled powder, said to be composed of 84 percent nonfat dry milk powder, 15 percent instant coffee, and one percent cocoa powder. The imported product, packed in 25 to 30-kilogram poly lined bags, will be sold to processors, who will add sugar, flavors, and other ingredients, to make a finished cappuccino mix. The completed mix will then be sold to customers in the food service industry. The applicable subheading for the cappuccino premix will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 percent, not elsewhere specified or included...other...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The rate of duty will be 17.5 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