N360123

N360123 April 21, 2026 CLA-2-21:OT:RR:NC:N5 232 CATEGORY: Classification TARIFF NO.: 2101.12.5400; 2101.12.5800 Jamie Smith Access Business Group International 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes from Taiwan Dear Mrs. Smith: In your letter dated March 27, 2026, you requested a tariff classification ruling. Ingredient breakdowns and product samples accompanied your request. The samples were examined and disposed of after review. The subject matter, 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes, are described as coffee-flavored meal-replacement drink mixes in individual pouches containing 51 grams. The pouches are put up for retail sale in cartons containing 14 pouches. The product is intended to be mixed with water prior to consuming to make a shake. 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes are said to contain 34.8 percent Soy Protein Isolate, 15.9 percent Maltodextrin M100, 13.5 percent Sunflower Oil Powder, 6.1 percent Corn Dextrine Soluble Fiber, 5.6 percent Flv Natl Coffee System (premix), 4.9 percent Chicory Inulin, 4.5 percent Coconut Oil Creamer, 4.4 percent Bodykey Mineral Premix, 4.0 percent Fructose, 4.0 percent Sucrose, 1.6 percent Organic White Chia Seed Protein, 0.3 percent Bodykey Vitamin Premix, 0.2 percent Sodium Chloride, 0.1 percent Silicon Dioxide, and 0.1 percent Stevia-Rebiana. It is noted that the Flv Natl Coffee System (Premix) contains 38% Flv Natl Coffee (% coffee extract), 22 percent Maltodextrin, and 40 percent Sugar). You have stated that there is 2.1 percent total coffee extract and 10.2 percent total dry weight of sugar derived from sugar cane or sugar beets in the 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes. You have suggested that this item is classified in subheading 2101.12.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Other: Other.” We disagree. The 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes contains 10.2 percent total dry weight of sugar derived from sugar cane or sugar beets therefore, they will be classified elsewhere. The applicable subheading for 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes will be “Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of 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 general rate of duty is 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, then 128185 Body Key Low Sugar Café Latte Meal Replacement Shakes will be classified in subheading 2101.12.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). I nformation on the Bioterrorism Act can be obtained by calling FDA at (301) 575-0156, or at www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at frank.l.troise@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). I nformation on the Bioterrorism Act can be obtained by calling FDA at (301) 575-0156, or at www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at frank.l.troise@cbp.dhs.gov. 
Sincerely,
 (for) James P. Forkan Director National Commodity Specialist Division