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NY J84809




June 19, 2003

CLA-2-18:RR:NC:SP:232 J84809

CATEGORY: CLASSIFICATION

TARIFF NO.: 0906.10.0000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 2101.12.5400; 2101.12.5800; 6912.00.4400; 7310.29.0050; 7615.19.7030; 8205.51.3030

Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606

RE: The tariff classification of Product SA-204768 from China

Dear Mr. Gat:

In your letter received May 20, 2003, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, and mock-up product samples with your request. You also sent more information via subsequent faxes on June 12 and June 16, 2003. The subject merchandise is gift assortments that will be packaged for retail sale.

Item SA-204768a 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 Gray” tea. Sitting on the canister is a 4¾ -inch tall tapered ceramic mug, decorated with printed words (cocoa, tea, coffee, cozy & warm, smells good). A foil wrapped packet said to hold cocoa wafers is to be inside the mug. The submitted literature indicates that the product contains a small tea infuser that hangs from the handle of the mug. However, this was not attached to the submitted sample. All of the above items are tied together with twine and packaged in an acetate sleeve. It is noted that the sample metal canister did not contain anything

Item SA-204768b is marketed as “Coffee for One”. It also consists of a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold “French Vanilla” flavored instant coffee. This product is stated to contain instant coffee, sugar (over 10 percent by weight), and non-dairy creamer. Sitting on the canister is a 4¾ -inch tall ceramic mug, decorated with as above. A plastic bag of cinnamon sticks is inside of the mug. The submitted literature indicates that the product contains a small grater that hangs from the handle of the mug. However, a grater was not attached to the submitted sample. All of the above items are tied together with twine and inserted in an acetate sleeve. It is noted that the sample metal canister did not contain anything, but your subsequent submission supplied the necessary information.

Item SA-204768c is marketed as “Cocoa for One”. It contains a similar variety of items. The 3-inch tall, 3-inch diameter metal canister is said in this instance to hold instant cocoa powder drink mix. The mix is said to consist of cocoa powder, sugar (over 10 percent by weight) and non-dairy creamer. Sitting on the canister is a 4¾-inch tall tapered ceramic mug with words printed on it. Nestled in the center of the mug are mini marshmallows. All of the above items are tied together and packaged as above. It is noted that the sample metal canister did not contain anything, but your subsequent submission supplied the necessary information. The information supplied also says that this product carries a small whisk, but there was none packaged with the sample.

The combination of items in Product SA-204768a, b, and c are not classifiable as sets and therefore each item must be classified individually. The applicable subheading for 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 marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: OtherPut up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the cocoa 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 (HTS), 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 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. In addition, products classified in subheading 1806.90.5900, 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 “French Vanilla” flavored instant coffee, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: 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 rate of duty will be 10 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 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, 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 ceramic mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: 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 tea infuser, if of aluminum, 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.

The applicable subheading for the grater and the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the “Earl Grey” tea or the cocoa wafers. Please indicate exactly what the tea is (green, black, fermented, etc.) and how the tea will be packaged inside the metal canister, i.e., tea bags, plastic bag, etc. For the wafers, your request for a classification ruling should include a breakdown of the component materials by weight and percentage of ingredients

Additional requirements may be imposed on these products by the Food and Drug Administration. 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

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.

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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