Rulings, remedies and court proceedings for customs and trade professionals

Newly Released CBP HQ Rulings Sept. 1

The Customs Rulings Online Search System (CROSS) was updated Sept. 1 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):

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H332382: Tariff Classification of Caffeine Pouches

Ruling: The MOJO caffeine pouches product is classified under subheading 2106.90.99 as “Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other: Other.”
Issue: The tariff classification of the caffeine pouches at issue is what?
Items: MOJO caffeine pouches. The pouches contain a white powdery mixture in a small white rectangular pouch containing coffee-derived caffeine, microcrystalline cellulose, natural flavoring, sucralose, water, L-theanine, N-acetyl-L-tyrosine, sodium citrate, ginseng root extract, propylene glycol, niacin, elethero extract, rhodiola extract, yerba maté extract, pyridoxine HCl, and cyanocobalamin. The pouches contain 50 mg of caffeine that is water-extracted from coffee. The caffeine does not retain any of the flavor or color of coffee.
Reason: The caffeine pouches are ingested as a food preparation. Although the method of consumption is not ingestion in the classic sense as the pouches are not themselves swallowed or consumed as food, the pouches’ ingredients are ingested by being placed in the mouth. The pouches are specially prepared for the purpose of human consumption and while not gum, the pouches have similar ingredients and perform a similar function to a sugar-free chewing gum containing caffeine classified under heading 2106.
Ruling Date: Sept. 1, 2023