The tariff classification of coffee beverages from Australia

N208453 April 5, 2012 CLA-2-22:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 2204.90.2400, 2204.90.2800, 2204.90.9090 Ms. Margaret Eckert Eurofoods Regulatory Advisors, LLC 42 Lehigh Lane Hicksville, NY 11801 RE: The tariff classification of coffee beverages from Australia Dear Ms. Eckert: In your letter dated March 1st, 2012, you requested a tariff classification ruling. You provided several samples, a copy of the product label and a breakdown of component materials by weight. The samples were examined and disposed of. Vienna Ice Coffee and Vienna Ice Coffee Sugar Free contain water, whole milk, dairy cream, maltodextrin, sugar, coffee extract, carrageenan and flavor. The latter product does not contain sucrose as implied by the name. Vienna Ice Coffee Capuccino contains skimmed milk, water, sugar, cream, coffee extract, cocoa powder, guar gum, sodium phosphate carrageenan and flavor. Vienna Ice Coffee Black contains water, sugar, coffee extract, skimmed milk, sodium phosphate and carrageenan. All subject merchandise will be imported in ready-to-drink containers that are 7.8fl oz (230 ml). The applicable subheading for the Vienna Ice Coffee, Vienna Ice Coffee Sugar Free and Vienna Ice Coffee Cappuccino ready to drink beverages, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2202.90.2400, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty 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. The applicable subheading for the Vienna Ice Coffee Black will be 2202.90.9090, 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: Other: Other.” The rate of duty will be 0.2 cents per liter 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. 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, Thomas J. Russo Director National Commodity Specialist Division