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NY F87747

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June 22, 2000

CLA-2-17:RR:NC:SP:232 F87747

CATEGORY: CLASSIFICATION

TARIFF NO.: 0906.10.0000; 0909.10.0000; 1701.91.5400; 1701.91.5800; 1701.99.1000; 1701.99.5000; 1805.00.0000; 7323.99.9060

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

RE: The tariff classification of Product CCO-200369 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 CCO-200369, marketed as “coffee spices”. 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 CCO-200369 contains a variety of items, all attractively arranged in a decorative metal basket or rack. The rack, which can stand on a counter or be hung up, measures 14 inches long by 2 ½ inches deep. The front is 2 inches high, while the supportive back is 3 inches high. The front and sides are patterned with a series of metal outlines, which look like coffee cups with two wisps of steam rising from them. The back portion features a stylized metal outline of a round coffeepot, elevated so as to be visible above the contents. Nestled in the rack are six 4-inch tall glass bottles with metal screw lids. Each one is said to contain a product that can be added to flavor a cup of coffee. One bottle each is described as containing sugar, cocoa powder, cinnamon sugar, vanilla sugar, cinnamon sticks, and star anise.

The combination of items in Product CCO-200369 is not classifiable as a set and therefore each item is classified individually.

The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Neither crushed nor ground. The rate of duty will be Free.

The applicable subheading for the star anise will be 0909.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: Seeds of anise or badian. The rate of duty will be Free.

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.

It is assumed, for the purposes of this ruling, that the flavored sugars are derived from sugar cane or sugar beet. The applicable subheading for the vanilla sugar and the cinnamon sugar, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added flavoring matter whether or not containing added coloring: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional

U.S. note 8 to this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.5800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.

The applicable subheading for the metal rack 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.

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.: 0906.10.00 - Cinnamon and cinnamon-tree flowers, neither crushed nor ground
• Tariff No.: 0909.10.00 - Seeds of anise or badian
• Tariff No.: 1701.91.54 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/10% by wt. sugar, descr. in Ch17 US note 3, subj. to Ch17 US nte 8
• Tariff No.: 1701.91.58 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/10% by wt. sugar, descr. in Ch17 US note 3, not GN15/Ch.17 US nte 8
• 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.: 1805.00.00 - Cocoa powder, not containing added sugar or other sweetening matter
• 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.: 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
• 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