| Title: | Coffee Imported to Puerto Rico – Duty Rates and HTS Codes |
|---|---|
| Date: | 2018-04-12 |
| To: | abi,edi,newace |
| Links: | previous, original, next |
On April 28, 2018 U.S. Customs and Border Protection will deploy a new class code in ACE for coffee imported into Puerto Rico (19 USC 1319). Please note the following information regarding Harmonized Tariff Schedule codes and duty rates. These details can also be found in the Coffee Imported to Puerto Rico Information Notice, posted on cpb.gov/ace or at the link below:
https://www.cbp.gov/trade/automated/news/coffee-imported-puerto-rico
Title 19 USC 1319 provides that duty will be assessed on any coffee imported into Puerto Rico; foreign, domestics or blends. This law empowers the Legislature of Puerto Rico to impose the tariff duties on all coffee importations.
These duties are imposed by the Legislature of Puerto Rico by Joint Resolution #59, approved by the Governor of Puerto Rico on May 5, 1930, and by Act #77, approved on May 5, 1931, as amended by Act #7, approved on April 9, 1934.
Harmonized Tariff Schedule Codes:
- Roasted Coffee: 0901
- Instant Coffee or preparations there of: 2101.11 – 2101.12
- Milk based liquid coffee products: 2202.99.28
- Water based liquid coffee products: 2202.99.90
Duty rates:
- Regular coffee duty is $2.50 per pound
- Instant coffee, preparations of coffee (including liquid coffee) the duty is $1.25 per dutiable pounds of coffee. To find the dutiable pounds of coffee, the manufacturer needs to provide the Yield Factor. Yield Factor = how many pounds of regular coffee were used to obtain a pound of instant coffee.