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NY J87533




August 6, 2003

CLA-2-17:RR:NC:SP:232 J87533

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400, 1701.91.5800, 2101.12.5400; 2101.12.5800; 6912.00.4400; 7310.29.0050; 7323.99.9060

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

RE: The tariff classification of Product BAG-205740 from China

Dear Mr. Gat:

In your letter dated July 15, 2003, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product BAG-205740 marketed as a “coffee basket”. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample.

Item BAG-205740 includes two 4-inch tall, 3-inch diameter ceramic coffee mugs decorated with decals. Also included are two 4-inch tall, 2-inch diameter glass bottles, one filled with vanilla flavored sugar and the other with cinnamon flavored sugar. There will be two 3½ -inch tall, 3-inch diameter metal canisters that are said to hold flavored instant coffee: one metal canister of “French Vanilla” flavored instant coffee, and another metal canister of “Mocha” flavored instant coffee. It is assumed that these instant coffees are formulated similarly to those described in a previous ruling, and will consist of sugar, non-dairy creamer, emulsifiers, stabilizers, colors, coffee, and flavors. The “Mocha” variety will also contain cocoa powder. The sample canisters submitted were empty. All of the above items are blister-packed in a 7-inch wide, 15-inch long, 2½-inch deep mesh metal tray with wooden dowel handles, to make one retail item.

The combination of items in Product BAG-205740 is not classifiable as a set and therefore each item is classified individually. It is assumed, for the purposes of this ruling, that the flavored sugar is derived from sugar cane or sugar beet. The applicable subheading for the vanilla sugar and the cinnamon sugar, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule 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 this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under 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 “French Vanilla”, and the “Mocha” flavored instant coffees, 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 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.

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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