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NY F86757

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May 30, 2000

CLA-2-F86757:RR:NC:2:227 F86757

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4400; 1806.90.5500; 1806.90.5900

Mr. Scott W. Ashley
Tower Group International, Inc.
4111-A Rose Lake Drive, P.O. Box 19169
Charlotte, North Carolina 28217-9169

RE: The tariff classification of ceramic mugs from China and cocoa mixes from Denmark

Dear Mr. Ashley:

In your letter dated April 28, 2000, on behalf of Smith Enterprises, Inc., you requested a tariff classification ruling.

The submitted sample, identified as “Collectible Cow Mugs/2000 series”, consists of 2 ceramic stoneware mugs packaged in a cardboard box and shrink wrapped with 2 packets of cocoa mix. The mugs and the cocoa mixes are not classified together, but are classified in their own appropriate headings.

The applicable subheading for the stoneware mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic mugs other than of porcelain or china. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the cocoa mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, HTS, which provides for chocolate and other food preparations containing cocoaotherotherotherarticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter17described in additional note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 percent ad valorem. In additions, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist George Kalkines at 212-637-7073 or John Maria at 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 6912.00.44 - Ceramic (o/than porcelain or china) household mugs and steins w/o attached pewter lids
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more