The tariff classification of Iced Cappuccino Beverage from Costa Rica

N196415 December 30, 2011 CLA-2-22:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2202.90.2400; 2202.90.2800 Mr. Scott Jacobs Atalanta Corporation One Atalanta Plaza Elizabeth, NJ 07206 RE: The tariff classification of Iced Cappuccino Beverage from Costa Rica Dear Mr. Jacobs: In your letter dated December 8, 2011, you requested a tariff classification ruling. You provided a manufacturing flow chart and sample for our consideration. The subject product “Café De Dota Costa Rica Iced Cappuccino” is a ready to drink milk based beverage consisting of 60% Reduced fat milk, 19.7% filtered water, 13% coffee, 7% cane sugar, 0.3% milk proteins and lactose, stabilizers and emulsifiers. According to the flow chart submitted with your letter, water and all other ingredients are mixed, heated, agitated, cooled and the coffee is extracted to realize the final volume before the product is preheated, homogenized and sterilized. The product is subsequently filled into sterilized ready-to-use tetra pack containers. The applicable subheading for the Iced Cappuccino Beverage will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Other: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The duty rate will be 17.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2202.90.2800, HTS, and dutiable at the rate of 23.5 cents per liter plus 14.9 percent ad valorem. In addition, products classified in subheading 2202.90.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.58, HTS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Information on labeling requirements can be obtained by writing to the Food and Drug Administration (FDA) at 5100 Paint Branch Parkway, College Park MD 20740 (ATTN HFS-820). 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division