The tariff classification of cappuccino drink mixes from Poland.

NY 899774 July 15, 1994 CLA-2-21:S:N:N7:232 899774 CATEGORY: Classification TARIFF NO.: 2101.10.4080 Mr. Joel B. McCarty III Tradex, Inc. 5800 Monroe Road Charlotte, NC 28212 RE: The tariff classification of cappuccino drink mixes from Poland. Dear Mr. McCarty: In your letter dated June 21, 1994 you requested a tariff classification ruling. Your query concerns the classification of a dozen different flavors of instant cappuccino drink mixes composed of approximately 74 percent foaming creamer, 24 percent instant coffee and 1-2 percent natural flavorings. The foaming creamer, in turn, is composed of 41.5 percent glucose syrup, 25 percent milk solids, 26 percent vegetable fat (coconut) and small amounts of other ingredients. The cappuccino flavors include cherry, amaretto, chocolate, whiskey, butter pecan, almond, cinnamon, orange, honey, honey-vanilla, toffee and aniseed. The item will be packaged in foil envelopes, weighing 12.5 grams each, 5 envelopes to a cardboard box. The applicable subheading for the cappuccino drink mixes will be 2101.10.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate...other...other. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 2101.10.4080, HTS, which are products of Poland 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). 2 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