Background

The following proposed revocation of a U.S. Customs and Border Protection ruling is included in the April 22, 2020, Customs Bulletin and Decisions. Comments are due by May 15.

For more information on how to seek or utilize classification and other rulings, please contact customs attorney Deb Stern at (305) 894-1007.

CBP is proposing to reclassify three specific instant coffee mixes as preparations with a basis of coffee under HTSUS 2101.12.5400 (10 percent duty; HTSUS 2101.12.58 if the applicable quota has been reached)) or 2101.12.9000 (8.5 percent duty) rather than as instant coffee under HTSUS 2101.11.2126 (duty-free) or HTSUS 2101.11.2941 (duty-free).

CBP explains that it is well-established that instant coffee mixes that include milk and/or sugar, like the ones at issue, are classified as preparations because they include other ingredients besides coffee. CBP adds that classification within HTSUS 2101.12 depends on the sugar content of the product.

Ruling NY N303841 would be revoked to reflect this change.

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