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.