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NY K81490

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December 19, 2003
CLA-2-17:RR:NC:SP:232 K81490

CATEGORY: CLASSIFICATION

TARIFF NO.: 0906.20.0000; 1702.30.4080; 1806.90.5500; 1806.90.5900; 7323.99.9060

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

RE: The tariff classification of Product SA-204676 from China

Dear Mr. Gat:

In your letter received December 2, 2003, on behalf of Starbucks Coffee Company of Seattle, Washington, you requested a tariff classification ruling.

You submitted descriptive literature with your request. A mock-up product sample was also included in the submission.

The subject merchandise is Product SA-204676, marketed as coffee flavorings. This product consists of three small (6 inches tall, 1½ inches wide) bottles with curved sides that complement each other when fit together. All have brown twine tied around the bottle neck. These are packaged together and tied into in a metal rack, thus making one retail item. One bottle is said to hold cocoa powder consisting of cocoa powder, sugar (over 10 percent by weight) and vanillin. It has a small metal ornament suspended from the twine. The second bottle is said to contain 100 percent ground cinnamon, and it has another small metal ornament dangling from its neck. The third bottle is said to contain vanilla sugar, consisting of dextrose, vanilla bean extract and vanillin. This bottle has a third metal ornament attached to the neck.

The combination of items in Product SA-204676 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the ground cinnamon will be 0906.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Crushed or ground. The rate of duty will be Free.

The applicable subheading for the vanilla sugar, will be 1702.30.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form..: Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 percent by weight of fructose: OtherOther. The rate of duty will be 2.2 cents per kilogram.

The applicable subheading for the cocoa powder, 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 rack 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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See also:

• Tariff No.: 0906.20.00 - Cinnamon and cinnamon-tree flowers, crushed or ground
• Tariff No.: 1702.30.40 - Glucose and glucose syrup, not containing fructose or in the dry state less than 20 percent by weight of fructose, nesi
• 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.: 7323.99.90 - Iron (o/th cast)/steel (o/th tinplate or stainless), table, kitchen (o/th cooking.) or o/household arts & part, n/coated/plated w/prec.metal
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more