HQ 223331: Entry by mail of foreign coffee into Puerto Rico from theU.S.; 19 U.S.C. 1319; 19 CFR 7.1(c); 19 CFR 145.11

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                

                            HQ 223331
                        November 25, 1992

MAI-6/LIQ-10-CO:R:C:E  223331  DHS

CATEGORY:  Entry/Liquidation

John S. Rode, Esq.
Rode & Qualey
295 Madison Avenue
New York, New York  10017

RE:  Entry by mail of foreign coffee into Puerto Rico from the
U.S.; 19 U.S.C. 1319; 19 CFR 7.1(c); 19 CFR 145.11 


Dear Mr. Rode:

     This is in reference to your letter of July 10, 1991, on
behalf of your client Gevalia Kaffee Import Service of Victor Th.
Engwell & Co. Inc., a wholly-owned subsidiary of Kraft General
Foods Inc., in which you have requested a ruling on the
requirements for shipping coffee by mail from the U.S. into 
Puerto Rico. 

FACTS:
     
     The facts presented in your submission state that your
client imports coffee from Sweden to its distribution center
located in Pennsylvania.  Upon receipt of an order, Gevalia ships
one pound of coffee on a trial basis, followed by two or more
pounds of coffee every six weeks to each of its customers.

     Gevalia proposes to ship coffee to customers in Puerto Rico
in the same manner.  Specifically, individual packages of coffee
containing two or more cardboard boxes each filled with a foil
pouch holding one-half pound of coffee would be prepared to be
mailed via the U.S. Postal Service to the individual customer in
Puerto Rico.

     An invoice will either be attached to the outside of the box
or enclosed within the package.  This invoice will describe the
contents and identify the individual who purchased the coffee.

     Additionally, a Parcel Post Declaration (PS Form 2966-A)
will be affixed to the outside of the shipping package.  This
form will provide the name and address of the seller in the U.S.,
the name and address of the purchaser in Puerto Rico, the net
weight of the coffee (in pounds) included in the shipment, a
description of the product (e.g., "coffee, roasted, ground,
product of Sweden"), and the value (no shipment will exceed
$1,250.00 and will typically be less than $50.00), stated as the
price at which the coffee was sold to the customer.  

ISSUE:

     What is the required importation procedure for completing
and submitting a declaration and invoice for a shipment of
foreign coffee through the mail from the U.S. to Puerto Rico?

LAW AND ANALYSIS:

     Section 319 of the Tariff Act of 1930, as amended (19 U.S.C.
1319), empowers the legislature of Puerto Rico to impose tariff
duties upon coffee imported into Puerto Rico including coffee
grown in a foreign country coming into Puerto Rico from the U.S.. 
The U.S. Customs Service is the recognized body for collection of
these duties.  

     Since a regular entry shall be made and no special Customs
invoices are required for shipments of foreign grown coffee
shipped to Puerto Rico from the U.S. (19 CFR 7.1(c)), the
provisions regarding requirements and procedures for mail
importations under Part 145, Subpart B of the Customs Regulations
are to be observed.  

     According to 19 CFR 145.11(a), a Customs declaration form,
provided by the foreign post office, shall be completed as a
prerequisite to obtaining clearance of the merchandise.  The
declaration must contain a full and accurate description of the
contents and value of the merchandise.  This document has to be
attached to only one mail article of each shipment; however,
examination and release of the merchandise will be expedited if
such a declaration is attached to each individual mail article. 

     In addition to the declaration, 19 CFR 145.11(b), in
pertinent part, provides that an invoice or bill of sale giving
an accurate description and the purchase price of the
merchandise, must be securely attached to the outside of the mail
article or enclosed therein.  If more than one mail article is
included in the shipment, a copy of the invoice should accompany
each mail article, or else the invoice shall accompany the mail
article bearing the declaration, and that mail article shall be
marked "Invoice enclosed."

     This provision was promulgated as a means of protecting the
many interests of the Customs Service with respect to merchandise
entering the U.S. from foreign countries.  It does not pertain to
merchandise travelling through the domestic mail.  Therefore, to
insure that Customs will acknowledge the shipment of coffee, an
additional requirement is placed upon the shipper to identify on
the declaration and the invoice that the package is to be
referred to Customs for the collection of a tax assessed by the
Commonwealth of Puerto Rico.

     If the mail article containing merchandise subject to duty
or tax is not accompanied by the appropriate Customs declaration
and invoice or statement of value required by 19 CFR 145.11, it
is subject to seizure.  Additionally, penalties may be imposed
for a failure to pay the levied taxes. 

     The information required for the completion of the Parcel
Post Declaration Form (PS Form 2966-A), as you have described,
meets the requirements of 145.11(a); therefore, its attachment to
the mail entry with the above acknowledgment would be sufficient
for entry declaration purposes.  Additionally, adherence to the
invoicing procedures advocated in your letter suitably comply
with 19 CFR 145.11(b).

HOLDING:

     Based upon the foregoing, the mail shipments of foreign
grown coffee sent from the U.S. to customers in Puerto Rico will
fulfill the requirements defined in 19 CFR 7.1(c) and 29 CFR
145.11(a) and (b) if the importer affixes to the outside of the
package both a Parcel Post Declaration Form (PS Form 2966-A) and
an invoice describing the contents of the package and the
purchase price.  Additionally, a statement notifying Customs that
the contents of the package is subject to a tax assessed by the
Commonwealth of Puerto Rico must be written on the package. 


                              Sincerely, 




                              John Durant, Director
                              Commercial Rulings Division