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NY F87584

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June 12, 2000

CLA-2-09:RR:NC:SP:232 F87584

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.30.0010; 1701.99.1000; 1701.99.5000; 1905.30.0049; 4819.20.0040; 4823.20.9000; 7013.39.2000; 7323.93.0080

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

RE: The tariff classification of Product TE-200141 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 TE-200141, a shrink-wrapped retail assortment in a cardboard box that has a clear rectangular panel for viewing the contents. 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.

Product TE-200141 contains a variety of items. There is a small (4 ½ inch high, 3 ½ inch diameter) plain, white glazed ceramic teapot that is decorated with a decal. Positioned around the teapot are a stainless steel creamer and a glass sugar bowl with a metal cover, both of which are approximately 3 ½ inches high with a diameter of 3 inches. The sugar bowl is filled with white sugar crystals. The top half of the box displays two individually foil-wrapped wafer cookies with a thin chocolate center. These are said to consist of wheat flour, hydrogenated palm oil, sugar, cocoa liquor, whole milk powder, powdered egg whites, rice flour, soybean flour, lecithin, salt, and sodium bicarbonate.

Also displayed there are two cardboard boxes that will contain what is described as 4 black tea or breakfast tea bags and 4 orange flavored black tea bags. All of these products are securely mounted on a cardboard backing so as to be visible to the consumer.

The combination of items in Product TE-200141 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 and orange flavored black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for both types of 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.

It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the sugar, 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 tariff provision for the wafer cookies will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free.

The applicable subheading for the cardboard boxes (containing the black 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 1.1 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 1.5 percent ad valorem.

The applicable subheading for the glass sugar bowl will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Other: Valued not over $3 each. The rate of duty will be 25.5 percent ad valorem.

The applicable subheading for the stainless steel creamer will be 7323.93.0080, 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: Of stainless steel: Other. The rate of duty will be 2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the teapot. Your request for a classification ruling should include the type of ceramic, i.e. earthenware or porcelain, which makes up the teapot. Also, please provide the entered/FOB value per dozen (the purchase price paid by the importer to the foreign seller).

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.: 1905.30.00 - Sweet biscuits (pastry); waffles and wafers
• Tariff No.: 4819.20.00 - Folding cartons, boxes and cases of noncorrugated paper or paperboard
• Tariff No.: 4823.20.90 - Filter paper and paperboard, nesi
• Tariff No.: 7013.39.20 - Glassware for table or kitchen purposes (o/than drinking glasses), nesoi, valued n/over $3 each
• Tariff No.: 7323.93.00 - Stainless steel, table, kitchen or o/household arts. amd parts thereof
• 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