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NY L86510




August 15, 2005

CLA-2-17:RR:NC:SP:232 L86510

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.10.9000; 3923.21.0095; 3923.29.0000; 4419.00.8000; 4601.20.9000; 4823.20.9000; 7615.19.7030;

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

RE: The tariff classification of Product CCO-214674 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-214674.

Product CCO-214674 contains tea, a bamboo tea canister, two bamboo coasters, a wooden tea tray, two mugs and a tea infuser. The green tea is in a tea bag inside a clear package, which is inside a bamboo tea canister. The canister is a cylindrical container with a lid, measuring approximately 5” high x 3” in diameter, and made of solid 3/8” thick bamboo. The bamboo coasters are rectangular mats, approximately 4-1/4” x 4-1/4”, consisting of 1.5 mm diameter bamboo rods, which are placed side by side and bound together with yarn. The wooden tea tray is a rectangular trivet with a flat top and ½’ high feet. It measures approximately 10”x 4”, and is made of solid wood with a black finish. The mugs are white and are engraved with the word “tea.” The product also contains a metal tea infuser. The above merchandise is packaged in an acetate box.

The combination of items in Product CCO-214674 is not classifiable as a set, because they do not meet a particular need or carry out a specific activity. Therefore, each item must be classified individually.

The applicable subheading for the green tea will be 0902.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg. Other. The rate of duty will be Free. However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.

The applicable subheading for the bamboo tea canister and the wooden tea tray will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for tableware and kitchenware, of wood, other. The duty rate will be 3.2 percent ad valorem.

The applicable subheading for the bamboo coasters will be 4601.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles: mats, matting and screens of vegetable materials: other, other. The rate of duty will be 8%.

The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper Filter paper and paperboard: Other. The rate of duty will be free.

The applicable subheading for the clear package holding the tea bag, if polyethylene, will be 3923.21.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for Sacks and bags (including cones): Of polymers of ethyleneother. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the clear package holding the tea bag, if of a plastic other than polyethylene, will be 3923.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sacks and bags (including cones): Of other plastics. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the tea infuser, assumed to be of aluminum, will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of aluminumOther: Cooking and kitchenware: Not enameled or glazed and not containing nonstick interior finishes: Other Cooking ware. The rate of duty will be 3.1 percent ad valorem.

The tea is 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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