The tariff classification of Gevalia ® Cappuccino from Germany

NY L80742 December 6, 2004 CLA-2-21:RR:NC:SP:232 L80742 CATEGORY: Classification TARIFF NO.: 0901.21.0030 Mr. Scott R. Boyer Kraft Foods Global, Inc. 910 Mayer Avenue Madison WI 53704 RE: The tariff classification of Gevalia ® Cappuccino from Germany Dear Mr. Boyer: In your letter dated November 1, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is Gevalia ® Cappuccino powdered beverage mix which is specially designed for use in the proprietary “Tassimo” brewing machines. These dispensers can be used at home or in an office or other setting. The user inserts two single serving "T-Discs", one containing dried roasted coffee, one containing milk concentrate, into the brewer to produce a one-cup serving of the cappuccino. The “T-Discs”, as in the sample supplied, are packaged for retail sale in a foil package containing nine each of the coffee and the cream discs. Since this appears to be a set put up for retail sale, noting GRI-3 (a), the component that gives the set the essential character would dictate the classification of the set. The espresso powder would exemplify the essential character. Therefore, the applicable subheading for the Gevalia ® Cappuccino will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated:…Coffee, roasted: Not decaffeinated…In retail containers weighing 2 kg or less. The rate of duty will be free. Although classified as a set, the individual components of the set must be shown separately on the Entry documents. You may wish to discuss the entry requirements of this product with the CBP import specialist at the proposed port of entry. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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