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NY K82155

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January 27, 2004
CLA-2-17:RR:NC:SP:232 K82155

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.1000; 1701.91.3000; 2501.00.0000; 3924.10.4000; 4419.00.8000; 6912.00.4100; 6912.00.4810; 7013.29.1000; 7013.29.2000; 7013.99.4000; 9505.90.4000

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

RE: The tariff classification of Product DM-206252 A, B, C from China

Dear Mr. Gat:

In your letter dated December 22, 2003, you requested a tariff classification ruling.

You submitted descriptive literature with your request. Mock-up product samples were also included in the submission. As the samples submitted are prototypes, the actual weight of the contents is not specified.

The subject merchandise is Product DM-206252 A, B, C, marketed as party drink sets. There were three different assortments, each for a particular drink, although no alcohol was included. All are packaged for retail sale in clear acetate boxes measuring approximately 5½ inches high, 6¾ inches wide, and 3½ inches deep. The packaging of all three products details drink recipes that the consumer can make when combining specific liquors while using the “drink sets”.

The first item, DM-206252 A is called “Wee Tiki”. This has a 4¾-inch diameter ceramic (non porcelain) plate, decorated with two tiki masks. The other components are a 4-inch tall bottle of blue and green striped sugar, two party umbrellas, and two ceramic tiki-shaped, 4-inch tall tumblers.

The second item, DM-206252 B, is “Shooterz”. This consists of a 4-inch tall glass bottle containing green, white and orange salt, two frosted shot glasses, each decorated with decals showing a drink recipe and a drawing of the drink in question (in this case Margarita and Zombie), and a small (6-inch long) wooden cutting board printed with the word ”lime” and a drawing of a slice of lime.

The last item is the “Appletini Party Set”. In this case the small ceramic plate has a decal of a green apple. Also included in the box are a 4-inch tall bottle of light and dark green striped sugar and four clear drink stirrers or swizzle sticks with decorative tops that resemble green watermelon slices, but are probably meant to represent apple slices.

The combination of items in Product DM-206252 A, B, C is not classifiable as a set and therefore each item is classified individually. It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the light and dark green striped sugar and the blue and green striped sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, 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 coloring but not containing added flavoring matter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.

The applicable subheading for the green, white, and orange colored salt will be 2501.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free flowing agents. The rate of duty will be free.

The applicable subheading for the wooden cutting board will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and kitchenware, of wood: Other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the ceramic tumblers will be 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, and other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: ..candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the ceramic plates will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, and other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: OtherSuitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the swizzle sticks, if of plastic, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics, Tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the swizzle sticks, if of glass, will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Valued not over $0.30 each. The rate of duty will be 38 percent ad valorem.

The applicable subheading for the frosted shot glasses, when valued not over thirty cents each, will be 7013.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics: Other: Other: Valued not over $0.30 each. The rate of duty will be 29.4 percent ad valorem.

When valued over thirty cents but not over three dollars each, the applicable subheading for the shot glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics: Other: Other: Valued over $0.30 but not over $3 each. The rate of duty will be 23.2 percent ad valorem.

The applicable subheading for the two umbrella party favors will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articlesConfetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.

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.: 1701.91.10 - Cane/beet sugar & pure sucrose, refined, solid, w/added coloring but not flav., subject to add. US 5 to Ch.17
• Tariff No.: 1701.91.30 - Cane/beet sugar & pure sucrose, refined, solid, w/added coloring but not flav., not subject to gen. note 15 or add. US 5 to Ch.17
• Tariff No.: 2501.00.00 - Salt & pure sodium chloride, whether or not in aqueous solution or cont. added anticaking or free-flowing agents; sea water
• Tariff No.: 3924.10.40 - Tableware and kitchenware articles, nesoi, of plastics
• Tariff No.: 4419.00.80 - Wooden tableware and kitchenware, other than forks and spoons
• Tariff No.: 6912.00.41 - Ceramic (o/than porcelain or china) hsehld steins w/pewter lids, decanters, punch bowls, spoons & rests, salt/pepper sets, etc.
• Tariff No.: 6912.00.48 - Ceramic (o/than porcelain or china) household tableware and kitchenware, nesoi
• Tariff No.: 7013.29.10 - Drinking glasses of glass (o/than Pb crystal), nesoi, valued n/over $0.30 each
• Tariff No.: 7013.29.20 - Drinking glasses of glass (o/than Pb crystal), nesoi, valued over $0.30 but n/over $3 each
• Tariff No.: 7013.99.40 - Glassware for toilet/office/indoor decor. or similar purposes, nesoi, valued n/over $0.30 each
• Tariff No.: 9505.90.40 - Confetti, paper spirals or streamers, party favors, and noisemakers, and parts & accessories thereof nesoi
• Tariff No.: 9904.17.08 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.15 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, $0.35/kg or more