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NY F86979

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June 6, 2000

CLA-2-09:RR:NC:SP:232 F86979

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.30.0010; 1701.99.1000; 1701.99.5000; 3406.00.0000; 4823.20.9000; 4901.99.0093; 6302.91.0045; 7323.99.9060; 7615.19.7030

Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 E. 2nd Street – Suite #4
Long Beach, CA 90803

RE: The tariff classification of Product BAG-200236 from China

Dear Mr. Harper:

In your letter dated May 9, 2000, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product BAG-200236, a shrink-wrapped retail package assortment containing a teapot, a tea infuser, sugar, a tin containing tea, a tea towel, a tea recipe book, and a candle, all encased in a metal mesh basket. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample.

Containing all the various items is a 5 inch high, 5 inch wide, 11 inch long metal mesh basket, with tubular metal edging along the top and outlining the bottom. The teapot is a small, plain white, glazed ceramic. From it hangs the spherical metal tea strainer, or infuser. The submitted tea towel is made from 100 percent cotton woven fabric. It measures approximately 19.5 x 29.5 inches and features a waffle weave construction. All of the edges are hemmed. The metal canister has a square base 3 inches per side, and is 4 inches high. It is closed with a fitted metal lid. This is supposed to hold what is described as 12 black tea or breakfast tea bags, however, the sample actually has two
packets of cocoa powder. The candle is cylindrical or pillar-shaped, plain, 4 inches high and 3 inches in diameter. The sugar is described as sugar cubes, but in the sample it is granular sugar and in a packet.

The combination of items in Product BAG-200236 is not classifiable as a set and therefore each item is classified individually.

The literature, as well as the packaging, describes this assortment as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. 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 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 1.5 percent ad valorem.

Assuming that the actual production assortment will contain sugar cubes as specified in the literature, the applicable subheading for the sugar cubes, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Other. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

The applicable subheading for the pillar candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner
candles; rounds, columns, pillars, votives; and various wax filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candle included in this assortment is within the scope of the antidumping duty order on petroleum wax candles from China.

The applicable subheading for the tea recipe book will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: OtherOther: Other: Containing 49 or more pages each (excluding covers). The rate of duty will be Free.

The applicable subheading for the towel will be 6302.91.0045, HTS, which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton Other: Towels: Other: Dish. The rate of duty will be 9.7 percent ad valorem.

The tea towel falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the metal basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the tea strainer or infuser will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of aluminum: Other: Cooking and kitchenware: Not enameled or glazed and not containing nonstick interior finishes: Other Cooking ware. The rate of duty will be 3.1 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on several of the items in this assortment. Your request for a classification ruling should include the following information: Is the metal box that will contain the tea tin-plated? Please indicate the type of ceramic, i.e. earthenware or porcelain , that makes up the teapot. Also provide the entered/FOB value per dozen (the purchase price paid by the importer to the foreign seller) for the teapot.

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 John Maria at (212) 637-7059.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 0902.30.00 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
• Tariff No.: 1701.99.10 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.99.50 - Cane/beet sugar & pure sucrose, refined, solid, w/o added coloring or flavoring, not subject to gen. note 15 or add. US 5 to Ch.17
• Tariff No.: 3406.00.00 - Candles, tapers and the like
• Tariff No.: 4823.20.90 - Filter paper and paperboard, nesi
• Tariff No.: 4901.99.00 - Printed books, brochures, leaflets and similar printed matter, other than in single sheets
• Tariff No.: 6302.91.00 - Toilet and kitchen linen, other than terry toweling or similar terry fabrics of cotton
• Tariff No.: 7323.99.90 - Iron (o/th cast)/steel (o/th tinplate or stainless), table, kitchen (o/th cooking.) or o/household arts & part, n/coated/plated w/prec.metal
• Tariff No.: 7615.19.70 - Aluminum, cooking and kitchen ware (o/than cast), not enameled or glazed and not containing nonstick interior finishes
• Tariff No.: 9904.17.08 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.15 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, $0.35/kg or more