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NY J84842




June 19, 2003

CLA-2-17:RR:NC:SP:232 J84842

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400; 1701.91.5800; 1704.90.3550; 1806.90.5500; 1806.90.5900; 8205.51.3030

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

RE: The tariff classification of Product SA-204771 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 sample with your request. You also sent information in subsequent faxes on June 12 and June 16, 2003. The subject merchandise is Product SA-204771, marketed as “Hot Cocoa Set”. As the package submitted appears to be a prototype, the product when imported may not be exactly as shown in the sample, and the actual weight of the contents of each item is not specified.

Product SA-20471 consists of three small (6 inches tall, 2 inches wide) bottles with curved sides that complement each other when fit together. All have twine tying them together around the bottle neck. These are packaged together, in a cardboard base, making one retail item. A small metal whisk is also suspended from the twine. One bottle is said 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. The middle bottle contains mini marshmallows. The third bottle is said to contain cinnamon sugar, consisting of sugar and minced cinnamon for flavor.

The applicable tariff provision for the cinnamon flavored sugar, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules 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 chapter 17 and entered pursuant to its provisions. The rate of duty will be 6 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 1701.91.5800, HTS, and dutiable at the general rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in 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 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 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.

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

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 sample you have submitted does 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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