The tariff classification of Powdered Beverage Mixes from Italy

NY J81261 March 12, 2003 CLA-2-18:RR:NC:SP:232 J81261 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Joshua Heath Tuttoespresso S.p.A. Via per Caronno, 23/25 21040 Origgio (VA) Italy RE: The tariff classification of Powdered Beverage Mixes from Italy Dear Mr. Heath: In your letter dated February 13, 2003, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is two varieties of powdered beverage mixes that are specially designed for use in hot drink dispensing machines. These dispensers can be at home or in an office or other setting. You state that the dispenser requires the user to insert a single serving "capsule" containing a filter and dry powder through which hot water is forced. The consumer will thus produce a one-cup serving of the drink in about ten seconds. The two flavors in this instance are chocolate and “mocccacino”. The “mocccacino” capsules are said to weigh eleven grams, net, each, and the chocolate capsules weigh seventeen grams, net, each. Both will be imported in boxes containing 500 pre-packaged capsules. The chocolate instant beverage is said to consist of sugar (over 10 percent by weight), skimmed milk powder, low fat cocoa powder, starch, glucose syrup solids, salt, vanillin and anti-caking agent. The applicable subheading for the chocolate instant beverage mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles  containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. Your inquiry does not provide enough information for us to give a classification ruling on the “mocccacino” mix. Your request for a classification ruling should include a sample capsule of this product, along with any sales literature. Also, please indicate how much water is needed to be able to produce the beverage. When this information is available, you may wish to consider resubmission of your request. If you decide to do so, please include also all of the informational material on the product that you have previously submitted. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division