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NY L86509




August 11, 2005

CLA-2-17:RR:NC:SP:232 L86509

CATEGORY: CLASSIFICATION

TARIFF NO.: 1805.00.0000; 1806.90.5500; 1806.90.5900; 1806.90.9090; 2101.12.5400; 2101.12.5800; 7310.29.0050

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

RE: The tariff classification of Product CCO-214673 from China

Dear Mr. Gat:

In your letter dated July 11, 2005, 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 CCO-214673.

Product CCO-214673 consists of five mini metal cans containing Classic Hot Cocoa Mix, Raspberry Hot Cocoa Mix, Cinnamon Hot Cocoa Mix, Irish Cream Flavored Coffee Mix and Mocha Flavored Coffee Mix. The Classic Hot Cocoa Mix is stated to contain cocoa powder. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The Raspberry Hot Cocoa Mix contains sugar, non-dairy creamer, corn syrup, modified milk ingredient, stabilizers, emulsifier, free flow agent, cocoa powder, salt, xanthan gum and flavor. The Cinnamon Hot Cocoa Mix contains cinnamon powder and cocoa powder. The Irish Cream Coffee Mix contains sugar, non-dairy creamer, glucose syrup, caseinate, stabilizers, emulsifier, free flow agent, lactose, coloring agent, natural instant coffee and Irish cream flavor. The Mocha Coffee Mix contains sugar, non-dairy creamer, glucose syrup, sodium caseinate, stabilizers, emulsifier, free flow agent, instant coffee, and cocoa powder. The five mini metal cans are inside a cardboard partition, which sits atop two white mugs. The mugs contain “Coffee,” “Cocoa” and “Tea” decals and brown spiral designs. All of these products are packaged together in a cardboard and clear plastic box, with a silver ribbon around the outside, to make one retail item.

The combination of items in Product CCO-214673 is not classifiable as a set, because the products do not meet a particular need or carry out a specific activity. Therefore, each item must be classified individually.

The applicable subheading for the Classic Hot Cocoa Mix will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.

The applicable subheading for the Raspberry Hot Cocoa Mix, 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 Cinnamon Hot Cocoa MIx will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The duty rate will be 6 percent ad valorem.

The applicable subheading for the Irish Cream Coffee Mix and the Mocha Coffee Mix, 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 mini metal cans 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 Classic Hot Cocoa Mix, Raspberry Hot Cocoa Mix, Cinnamon Hot Cocoa Mix, Irish Cream Flavored Coffee Mix and Mocha Flavored Coffee Mix are subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Your inquiry does not provide enough information for us to give a classification ruling on the mugs. Your request for a classification ruling should include the type of ceramic (porcelain, dolomite, earthenware, etc.) that comprises the mugs. When this information is available, you may wish to consider resubmission of your request. We are returning any related 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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