The tariff classification of “avocadomilk” from New Zealand

N304774 July 9, 2019 CLA-2-22:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 2202.99.9000 Nick Siu Avo 88 Limited 77a Bell Road Remuera Auckland 1050 New Zealand RE: The tariff classification of “avocadomilk” from New Zealand Dear Mr. Siu: In your letter dated June 12, 2019 you requested a tariff classification ruling. Ingredients breakdown and images of the product label accompanied your letter. The subject merchandise, is described as a plant-based dairy-free milk sold under the brand name “avacadomilk”. It is said to contain Water, Oat Milk Powder, Honeydew Honey, Freeze-Dried Avocado, Cocoa Powder, Salt, Gellan Gum (Stabil 101) and Natural Sweet Spot Flavour #1413124. “avacadomilk” is made in New Zealand and will be packaged for retail sale in 380 ml and 800 ml aseptic PET bottles. In your letter, you suggested that “avacadomilk” may fall in subheading 2202.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored. Based on the products’ ingredients composition, it will be classified elsewhere. The applicable subheading for “avacadomilk” 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 .02 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 the World Wide Web at https://hts.usitc.gov/current. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. You have submitted samples of the U.S. product labels for the “avacadomilk”. The proposed marking of the U.S. product labels are conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported “avacadomilk”. 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 telephone number (301) 575-0156, or at the website 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