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NY H82050




June 26, 2001

CLA-2-09:RR:NC:SP:232 H82050

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.30.0010; 1905.30.0049; 4823.20.9000; 6912.00.4400; 7310.29.0050; 7615.19.7030

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

RE: The tariff classification of Product SA-201930 B 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 SA-201930 B, a gift assortment that is wrapped and packaged for retail sale, and is marketed as “Tea for One”. It contains a variety of items. There is a 3 inch tall, 3 inch diameter metal canister that is said to hold “Earl Grey” tea bags (flavored black tea). The sample actually contained a foil packet of an indeterminate chocolate powder. Sitting on the canister is a 4-inch tall, 3-inch diameter ceramic mug, decorated with decals. Nestled on a foil sheet in the center of the mug are said to be three wafer cookies (the sample had two) that have a thin layer of chocolate in the center and are stated 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 whole is wrapped in a sleeve of clear acetate that is tied around with black cord, from which hangs a small spherical metal tea strainer, or infuser.

The combination of items in Product SA-201930 B is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this product 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.

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 mug 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 canister 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 tea 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.

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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