April 18, 2007 CBP Bulletin Notice on NAFTA Country of Origin of Roasted Coffee
In the April 18, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 17), CBP published a notice modifying a ruling and treatment as follows:
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Modification of ruling; revocation of treatment.CBP is modifying a ruling on the country of origin of roasted coffee. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification is effective for merchandise entered or withdrawn from warehouse for consumption on or after June 17, 2007.
Roasted coffee. At issue is raw, or green, coffee from Country A imported into Canada where it is roasted and then shipped to the United States for consumption.
CBP is issuing HQ W968185 in order to modify NY R03084, to correct the country of origin for the subject roasted coffee to Canada, rather than Country A.
According to CBP, 19 CFR 102 contains the NAFTA marking rules, which are also used for determining the country of origin of NAFTA goods. CBP states that the tariff shift rules of 19 CFR 102.20(b) are to be used to determine the country of origin of the coffee. Specifically, the following tariff shift rule applies:
- 1.21 - 0901.22: A change to subheading 0901.21 through 0901.22 from any subheading outside that group.
The subject raw, or green, coffee would be classified in subheading 0901.11. The subject roasted coffee is classified in subheading 0901.21. Thus, the applicable tariff shift above has been met, and the country of origin of the roasted coffee is Canada according to NAFTA rules of origin.
(CBP adds that there is a special exemption from marking requirements for certain coffee, tea and spices (See Section 14 of the Miscellaneous Trade and Technical Corrections Act of 1996, Public Law (P.L.) 104-295, 110 Stat. 3514 (October 11, 1996), and the roasted coffee is among the products included in this statutory marking exemption. Therefore, neither the roasted coffee nor its container is required to be marked with the foreign country of origin.)
(See ITT's Online Archives or 02/26/07 news, (Ref: 07022640), for BP summary of proposed HQ W968185.)
April 18, 2007 CBP Bulletin (Vol. 41, No. 17) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/