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NY K87813




July 30, 2004
CLA-2-18:RR:NC:SP:232 K87813

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900; 7323.99.9060

Ms. Andrea Golan
Shonfeld’s USA
18871 Noyes Avenue
Irvine, CA. 92606

RE: The tariff classification of Product CCO-208204 from China

Dear Ms. Golan:

In your letter dated July 12, 2004, on behalf of Starbucks Coffee Company of Seattle, Washington, you requested a tariff classification ruling.

You included descriptive literature with your request. A sample of the product had been previously submitted. The item in question is Product CCO-208204, marketed as coffee flavorings, which consists of three 4-inch tall, 1¾ inch square, glass bottles holding powders. Although the bottles are all the same size, the stated gram weight of the powders varies. These are packaged together in a metal (iron or steel) rack, thus making one retail item. One bottle is called “Chocolate Almond” and is said to hold cocoa powder consisting of cocoa powder, sugar (over 10 percent by weight), fructose, cane juice solids, corn syrup solids, partially hydrogenated soybean and cottonseed oil, maltodextrin, and traces of flavors and stabilizers. A second bottle is called “Chocolate Raspberry” and is said to hold cocoa powder, sugar (over 10 percent by weight), fructose, cane juice solids, corn syrup solids, partially hydrogenated soybean and cottonseed oil, citric acid, and traces of flavors and stabilizers.

The third bottle of the sample is called “Masala Spice” although in the documentation it is called “Chai Spice”. This product is said to contain sugar (over 10 percent by weight), fructose, cane juice solids, corn syrup solids, partially hydrogenated soybean and cottonseed oil, maltodextrin, spice, corn starch, flavors, and traces of stabilizers.

The combination of items in Product CCO-208204 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the Chocolate Almond and the Chocolate Raspberry powders, 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.

Your inquiry does not provide enough information for us to give a classification ruling on the Chai (or Masala) spice. Your request for a classification ruling should include an actual breakdown of ingredients by percentage of weight by volume. The breakdown you provided had too wide a range of potential weights to accurately determine a classification. Also, please verify the actual name of the product that will be imported. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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