NY A82861

May 9, 1996

CLA-2-21:RR:NC:FC:232 A82861

CATEGORY: Classification

TARIFF NO.: 2101.12.5400; 2101.12.5800; 2101.20.5400; 2101.20.5800; 2106.90.9500; 2106.90.9700

Mr. Ray Reynolds

Lee Hardeman Customs Broker, Inc.

4742 Aviation Pkwy.

Suite B

College Park, GA 30349-6000

RE: The tariff classification of Indocafe Ginseng Cereal, Indocafe Cappuccino and MaxTea Tarikk from Indonesia.

Dear Mr. Reynolds:

In your letter dated April 18, 1996, on behalf of Animex Co., Inc., you requested a tariff classification ruling.

Samples were included with your request. Indocafe Ginseng Cereal is stated to contain 35 percent cereal (wheat, rice, maize, malt extract, eggs), 2 percent skimmed milk, 30 percent non-dairy creamer, 29 percent sucrose, 0.5 percent cocoa, 1.5 percent instant coffee and 2 percent ginseng. Indocafe Cappuccino contains 20 percent non-dairy creamer, 44.5 percent sugar, 10 percent instant coffee, 25 percent skimmed milk and 0.5 percent cocoa. MaxTea Tarikk contains 54 percent sugar, 16 percent non-dairy creamer, 16 percent non-fat dry milk and 14 percent instant tea. All of the products are complete, and require only the addition of water prior to consumption. The items are packaged for retail sale in 35 gram sachets for the cereal and in 25 gram sachets for the cappuccino and instant tea.

The applicable subheading for the Indocafe Ginseng Cereal, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for Food preparations not elsewhere specified or included...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 32.2 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the Indocafe Cappuccino, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the MaxTea Tarikk, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.20.5800, HTS, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2101.20.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Articles classifiable under subheadings, 2101.12.5400, 2101.20.5400, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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 212-466-5730.

Sincerely,

Roger J. Silvestri

Director,

National Commodity

Specialist Division