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NY A85941





August 9, 1996

CLA-2-9:RR:NC:FC:232 A85941

CATEGORY: CLASSIFICATION

TARIFF NO.: 0901.21.0030; 0902.30.0010; 4819.20.0040; 4823.20.9000; 6912.00.4810; 7310.29.0050;

Mr. Giorgio L. Anselmo
Casa Del Caffe' Vergnano S.p.A.
S.S. Torino-Asti Km. 20
10026 Santena - To, Italy

RE: The tariff classification of Coffee and Tea in Decorative Containers from Italy.

Dear Mr. Anselmo:

In your letter dated July 15, 1996, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The merchandise in question is roasted Arabica coffee in 250 gram vacuum packs and/or Ceylon tea in bags, 92.5 grams net per cardboard box. It is assumed that the Ceylon tea is produced from a shrub of the botanical genus Thea. The coffee and tea are packed in a variety of decorative containers which break down into two basic categories: hand-painted baked clay canisters and ornamented cans of steel. Both types are intended for retail sale in the same condition as imported.

The applicable subheading for the coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated...: Coffee, roasted: Not decaffeinated...In retail containers weighing 2 kg or less. The rate of duty will be free. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg...In tea bags. The rate of duty will be free. However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.

The applicable subheading for the cardboard box (containing tea bags) will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. The rate of duty will be 2.2 percent ad valorem.

The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the ceramic canisters will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware and kitchenware... other than of porcelain or china. The rate of duty will be 10.8 percent ad valorem.

The applicable subheading for the metal canisters will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers... of iron or steel, of a capacity not exceeding 300 liters...: Of a capacity of less than 50 Liters: Other...Other. The rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri

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