United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L86499 - NY L86550 > NY L86514

Previous Ruling Next Ruling
NY L86514

---

August 12, 2005

CLA-2-17:RR:NC:SP:232 L86514

CATEGORY: CLASSIFICATION

TARIFF NO.: 0902.10.9000; 0906.10.0000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 1905.31.0049; 2101.12.5400; 2101.12.5800; 3923.21.0095; 3923.29.0000; 4823.20.9000; 7310.29.0050; 7615.19.7030; 8205.51.3030

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

RE: The tariff classification of Product CCO-214708 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-214708.

Product CCO-214708 consists of three different items. The first item contains a green round mug decorated with the word “tea.” A box of chocolate wafer cookies sits on top of the mug. The product label indicates that the cookies contain wheat flour, hydrogenated palm oil, sugar, chocolate liquor, whole milk powder, cocoa powder, rice flour, soybean lecithin, salt, sodium bicarbonate, corn starch and soybean powder. A small metal can containing green tea in a tea bag inside a clear package is on top of the box of cookies. The above merchandise is packaged in an acetate box. A tea infuser hangs from a piece of twine in the box.

The second item contains a white round mug decorated with the word “coffee.” A box of cinnamon sticks sits on top of the mug. A small metal can stated to contain French vanilla coffee is on top of the box of cinnamon sticks. The product label indicates that the French vanilla coffee contains sugar, instant coffee, non-dairy creamer, glucose syrup, sodium caseinate, stabilizers, emulsifier, free flow agent and vanilla flavor. The above merchandise is packaged in an acetate box. A small grater hangs from a piece of twine in the box.

The third item contains a brown round mug decorated with the word “cocoa.” A box of mini marshmallows sits on top of the mug. A small metal can stated to contain classic hot cocoa mix is on top of the box of mini marshmallows. The product label indicates that the classic hot cocoa mix contains sugar, cocoa powder, non-dairy creamer, glucose syrup, sodium caseinate, stabilizers, emulsifier, and free flow agent. The above merchandise is packaged in an acetate box. A small whisk hangs from a piece of twine in the box.

The three items in Product CCO-214708 are not classifiable as sets, because they do not meet a particular need or carry out a specific activity. Therefore, each article in the three items 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 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 cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, neither crushed nor ground. The rate of duty will be free.

The applicable subheading for the mini marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: OtherPut up for retail sale: Other. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the classic 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 chocolate wafer cookies will be 1905.31.0049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ waressweet biscuits otherother. The rate of duty will be free.

The applicable subheading for the French vanilla coffee, 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 small 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 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 applicable subheading for the grater and the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

The tea, cookies, coffee, cinnamon, cocoa and marshmallows 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,

Previous Ruling Next Ruling

See also:

• Tariff No.: 0902.10.90 - Green tea in packages not over 3 kg, not flavored
• Tariff No.: 0906.10.00 - Cinnamon and cinnamon-tree flowers, neither crushed nor ground
• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 1905.31.00 - Sweet biscuits
• Tariff No.: 2101.12.54 - Preparation ov 10% sugar (Ch17 add US nte 3) w/basis of extract,essence or concentrate or w/basis of coffee,subj. quota of Ch17 add US nte 8
• Tariff No.: 2101.12.58 - Preparation ov 10% sugar (Ch17 add US note 3) w/ basis of extract, essence or concentrate or w/ basis of coffee, ov Ch17 add US note 8 quota
• Tariff No.: 3923.21.00 - Sacks and bags (including cones) for the conveyance or packing of goods, of polymers of ethylene
• Tariff No.: 3923.29.00 - Sacks and bags (including cones) for the conveyance or packing of goods, of plastics other than polymers of ethylene
• Tariff No.: 4823.20.90 - Filter paper and paperboard, nesi
• Tariff No.: 7310.29.00 - Iron/steel, cans for any material (o/compressed/liq. gas), n/closed by soldering or crimping, w/cap. less than 50 l
• Tariff No.: 7615.19.70 - Aluminum, cooking and kitchen ware (o/than cast), not enameled or glazed and not containing nonstick interior finishes
• Tariff No.: 8205.51.30 - Iron or steel household handtools (o/than carving & butcher steels), and base metal parts thereof
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more