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NY H81584




June 19, 2001

CLA-2-18:RR:NC:SP:232 H81584

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9011; 1905.30.0049; 6912.00.4400; 7310.29.0050; 7323.99.9060

Mr. Nick Raagas
Shonfeld’s (USA), Inc.
Logistics Department
57 Romanelli Avenue
South Hackensack, NJ 07606

RE: The tariff classification of Product CO-201934 from China

Dear Mr. Raagas:

In your letter dated May 11, 2001, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, and a sample with your request. As the sample submitted appears to be a prototype, the actual weight of the contents is not specified.

The subject merchandise is Product CO-201934, a gift assortment that is shrink-wrapped and packaged for retail sale, and is marketed as a deluxe coffee collection and contains a variety of items. There is a clear acrylic box (2¼ inches by 2¼ inches by 3 inches) holding dark brown colored chocolate coated peanuts, an identical box holding white candy coated chocolate covered peanuts, and a matching third box holding cookies. It contains two 4-inch tall, 3-inch diameter ceramic mugs that are decorated with decals. There will be two 3 inch tall, 3 inch diameter metal canisters that are said to be holding flavored instant coffee (the sample canisters were empty). All of the above–mentioned products are nestled in a 7 inch wide, 15 inch long, 2½ inch deep mesh metal tray with wooden dowel handles.

The cookies are wafers that have a thin layer of chocolate in the center and are said to consist of wheat flour, hydrogenated palm oil, sugar, cocoa liquor, whole milk powder, whey powder, rice flour, soybean flour, lecithin, salt, and sodium bicarbonate. The dark and white candy coated peanuts are stated to consist of sugar, peanuts, hydrogenated palm kernel oil, skimmed milk powder, cocoa powder, wheat flour, gelatin, lecithin, vanillin, and colors. One canister is described as containing “Mocha Coffee” flavored instant coffee mix while the other is said to be “French Vanilla” flavored instant coffee mix. The “Mocha Coffee” coffee mix is said to contain sugar, nondairy creamer, coffee, and cocoa. The “French Vanilla” flavored instant coffee mix is said to contain sugar, nondairy creamer, coffee, and artificial flavor.

The combination of items in Product CO-201934 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the dark and white candy coated peanuts will be 1806.90.9011, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other Confectionery: Containing peanuts or peanut products. The rate of duty will be 6 percent ad valorem.

The applicable subheading 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 ceramic mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 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, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: OtherOther. The rate of duty will be free.

The applicable subheading for the metal tray 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.

Your inquiry does not provide enough information for us to give a classification ruling on the flavored coffee mixes. Your request for a classification ruling should include a breakdown of the component materials of the coffee mixes by weight and percentage of ingredients. Specifically, what percent of the mixes is sugar?

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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