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NY I80144

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May 3, 2002

CLA-2-18:RR:NC:SP:232 I80144

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900; 1901.90.4200; 1901.90.4300; 9503.41.0000 Ms. Isabelle Vrignon
Gourmet Du Village
539 Village, Morin Heights
Quebec, Canada J0R 1H0

RE: The tariff classification of Powdered Drink Mixes from Canada

Dear Ms. Vrignon:

In your letter dated April 1, 2002, you requested a tariff classification ruling.

You submitted descriptive literature, a product catalog, and two samples with your request. The subject merchandise is two types of powdered drink mix that will be imported enclosed in a fabric drawstring pouch weighing 250 grams, net. The consumer adds hot water or milk to produce a beverage. Tied around the neck of each pouch and hanging from it is a small stuffed toy.

The first item is the “White Hot Chocolate” drink mix, and it has a small stuffed snowman attached to a white pouch. This product is said to consist of 40 percent sugar, 18 percent skim milk powder, 10 percent corn syrup solids, partially hydrogenated vegetable oil, sodium caseinate, cellulose gum, salt, flavors and stabilizers.

The second item is the “Double Chocolat Truffle” drink mix that has a teddy bear appended to a black pouch. This product is described as consisting of 54 percent sugar, 11 percent cocoa, 10 percent milk powder, corn syrup solids, partially hydrogenated vegetable oil, whey powder, sodium caseinate, cellulose gum, salt, and small amounts of flavors, and stabilizers.

The applicable subheading for the “Double Chocolat Truffle” drink mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; 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 chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem.

The applicable subheading for the “White Hot Chocolate” drink mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem.

The applicable subheading for the teddy bear and snowman figures will be 9503.41.0000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Other toys: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and accessories thereof. The general rate of duty will be free.

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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 (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 9503.41.00 - Toys representing animals or non-human creatures, stuffed and parts and accessories thereof