In ruling NY N321798 (October 27, 2021), Customs and Border Protection (CBP) discussed the tariff classification of cappuccino and latte macchiato cold brew beverages from Denmark. The two items from Illy Caffé North American, Inc., are described as ready-to-drink cold brew coffee beverages. The first variety – identified as the Cappuccino Cold Brew – is imported in a can containing 8.45 ounces of the beverage. The Cappuccino Cold Brew contains treated water, milk, sugar, coffee extract, fat reduced cacao, stabilizer (including microcrystalline cellulose, carboxymethylcellulose, and carrageenan), and acidity regulators (in this case potassium bicarbonate). The product consists of 3.47% by volume of nonfat milk solids and 4.04% by volume of total milk solids. The other beverage – identified as the Latte Macchiato Cold Brew – contains the same ingredients as the former beverage and also comes in a can containing 8.45 ounces. This product consists of 3.63% by volume of nonfat milk solids and 5.07% by volume of total milk solids.

In considering the classification of the item, CBP determined that the applicable Harmonized Tariff Schedule of the United States (HTSUS) subheading for both the Cappuccino and Latte Macchiato Cold Brews was 2202.99.9000, 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 is 0.2% per liter.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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Photo of Martín Yerovi Martín Yerovi

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection…

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection (CBP). He works closely with attorneys developing courses of action for clients impacted by investigations under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962. He also supports unfair trade investigations, including antidumping (AD) and countervailing duty (CVD) investigations, sunset reviews, and changed circumstance reviews before the Department of Commerce and the International Trade Commission (ITC).

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