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NY L86507




August 9, 2005

CLA-2-25:RR:NC:SP:236 L86507

CATEGORY: CLASSIFICATION

TARIFF NO.: 2501.00.0000; 1701.91.1000; 1701.91.3000; 2106.90.9972; 6912.00.4810; 7013.29.1000; 8215.99.2000

Mr. Shachar Gat
Shonfeld’s USA
3100 South Susan Street
Santa Ana, CA 92704

RE: The tariff classification of Jose’s Happy Hour, Item# DM-214684A and Cosmopolitan Party Set, Item# DM-214684B from China

Dear Mr. Gat::

In your letter dated July 11, 2005, you requested a tariff classification ruling.

The samples submitted are as follows:

Item# DM-214684A The Jose’s Happy Hour consists of two shot glasses, one olive fork, one glass jar containing 180 grams of colored salt, and a rimmer dish decorated with a picture of a salt shaker.

Item# DM-214684B The Cosmopolitan Party Set consists of one glass jar containing 100ml of cosmo mix, two pick forks, one glass jar containing 45 grams of colored sugar, and a rimmer dish decorated with a picture of skyscrapers. The cosmo mix is composed of water, sugar, critic acid, potassium dihydrogen phosphate, sodium benzoate (as preservatives), caramel color, natural flavor, and FD & C Red 40.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.  The Jose’s Happy Hour, Item# DM-214684A and Cosmopolitan Party Set, Item# DM-214684B are not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the jar of salt contained in item no. DM-214684A 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 jar of colored sugar contained in Item no. DM-214684B, 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 formothercontaining added coloring but not containing added flavoring matter. 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 Cosmo mix contained in Item no. DM-214684B will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherotherpreparations for the manufacture of beverages containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 6.4 percent ad valorem.

The applicable subheading for the two shot glasses contained in Item no. DM-214684A and DM-214684B 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...: of glass ceramics: drinking glasses, other than of glass ceramics: other: other: valued not over $0.30 each. The rate of duty will be 28.5 percent ad valorem.

The applicable subheading for the ceramic rimmer dish contained in Item no. DM-214684A and DM-214684B will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides ceramic tableware, other household articles and toilet articles, other than of porcelain or china tableware and kitchenwareother otherothersuitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the olive and pick forks contained in Item no. DM-214684A and DM-214684B will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for forksotherforkswith rubber or plastic handles. The rate of duty will be 0.5 cents each plus 3.2 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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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