The tariff classification of Iced Cappuccinos from Canada

N291536 November 21, 2017 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2202.99.9000 Mr. John M. Peterson Neville Peterson LLP One Exchange Plaza 55 Broadway, Suite 2602 New York, NY 10006 RE: The tariff classification of Iced Cappuccinos from Canada Dear Mr. Peterson: In your letter dated October 13, 2017, on behalf of your client, Lassonde Specialties, Inc., you requested a tariff classification ruling on certain ready-to-drink coffee-flavored beverages from Canada. An ingredients breakdown with both descriptive and illustrative information about the products was included with your request. The subject matter, Iced Cappuccinos, are ready-to-drink cold-brewed coffee beverages, imported into the United States in glass bottles to be put up for retail sale and are available in four flavors: Coffee; Vanilla; Mocha and Caramel. Coffee flavor Iced Cappuccino is said to contain water, 2% milk, sugar, salt, high roast coffee extract, coffee stabilizer and dairy enhancer. Vanilla flavor Iced Cappuccino is said to contain water, 2% milk, sugar, salt, natural sweet vanilla flavor, high roast coffee extract, coffee stabilizer and dairy enhancer. Mocha flavor Iced Cappuccino is said to contain water, 2% milk, sugar, salt, natural sweet chocolate flavor, high roast coffee extract, coffee stabilizer, Dutch cocoa powder and dairy enhancer. Caramel flavor Iced Cappuccino is said to contain water, 2% milk, sugar, salt, natural sweet caramel flavor, high roast coffee extract, coffee stabilizer and dairy enhancer. All four flavored Iced Cappuccino Beverages are said to have the same milk solids content of 4.09%, of which 3.37% is nonfat milk solids. The applicable subheading for the Coffee, Vanilla, Mocha and Caramel-flavored Iced Cappuccinos will be 2202.99.9000, 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: Other: Other.” The general 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 https://hts.usitc.gov/current. 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 Frank Troise at frank.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division