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 > 2006 NY Rulings > NY M83861 - NY M83915 > NY M83881

Previous Ruling Next Ruling
NY M83881




July 3, 2006

CLA-2-9:RR:NC:2:232 M83881

CATEGORY: CLASSIFICATION

TARIFF NO.: 0906.10.0000, 1704.90.3550, 1806.90.5500, 1806.90.5900, 1905.31.0049, 2101.12.5400, 2101.12.5800, 2101.20.5400, 2101.20.5800, 3924.10.4000, 6912.00.4400, 7310.29.0050, 7323.99.9030, 8205.51.3030

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

RE: The tariff classification of Hot Drink Mix Sets from China.

Dear Mr. Gat:

In your letters dated April 12, 2006 and May 8, 2006, you requested a tariff classification ruling.

Product no. CCO-218947 contains three versions of a gift item put up for retail sale. The first of these items contains a small tin filled with latte mix consisting of 50 percent sugar, 10.5 percent each of corn syrup solids, and hydrogenated coconut oil, 10 percent whey, 8 percent non-fat milk powder, 4.8 percent coffee, 2.2 percent cocoa, 1 percent each of salt, and vanilla flavor, and less than one percent each of guar gum and xanthan gum, sodium caseinate, mono-diglycerides, lecithin, and dioxide. A small packet of cinnamon sticks sits atop a ceramic mug that is placed into a coaster. A mini metal grater is tied to the handle of the mug.

The second contains a tin of peppermint cocoa mix consisting of 54 percent sugar, 15 percent whey, 12 percent non-dairy creamer, 8.4 percent cocoa, 8 percent non-fat milk, 1 percent salt, and less than one percent each of guar gum, and xanthan gum, and mint flavor, a packet of marshmallows, a coaster, and a small metal whisk, with a steel handle, tied to the handle of a ceramic mug.

The third item contains a tin of spiced chai tea consisting of 44 percent sugar, 35 percent non-dairy creamer, 10.8 percent non-fat milk powder, 4.6 percent honey, 3.5 percent black tea, 1 percent vanilla flavor, and less than one percent each of silicon dioxide, guar gum, and xanthan gum in a clear plastic packet, chocolate wafer cookies, a coaster, and a metal measuring spoon tied to the handle of a ceramic mug.

The “leatherette” coaster is a dark brown colored article, measuring, 4-1/2 inches square, made from a three-layer construction consisting of paperboard covered with cellular PVC sheeting, and backed with a woven textile. You state that the mugs, measuring 5 inches tall, are made of non-porcelain ceramic, and are only for inclusion in your retail gift packs and not for institutional use.

The components in the three items of product no. CCO-218947 are not classifiable as sets, because they are not put up to 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 cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoaotherconfections or sweetmeats ready for consumption otherotherput up for retail saleother. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the peppermint 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, HTSUS, which provides for chocolate and other food preparations containing cocoaotherotherotherarticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17described 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, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.

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

The applicable subheading for the latte 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, HTSUS, 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 materoasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereofextracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffeepreparations with a basis of extracts, essences or concentrates or with a basis of coffeearticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17described 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, HTSUS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.

The applicable subheading for the spiced chai tea if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.20.5400, HTSUS, which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...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 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 2101.20.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.20.5800, 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 “leatherette” coasters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plasticstableware and kitchenwareother. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the ceramic mugs will be 6912.00.4400, HTSUS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or chinatableware and kitchenware otherotherothermugs and other steins. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the metal tin containing the spiced chai tea (only) will be 7310.29.0050, HTSUS, 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 equipmentof a capacity of less than 50 litersotherother. The rate of duty will be free.

The applicable subheading for the metal grater and the metal whisk, if of iron or steel, will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or includedother handtools (including glass cutters) and parts thereofhousehold tools, and parts thereofof iron or steel other (including parts)kitchen and table implements. The rate of duty will be 3.7 percent ad valorem

The applicable subheading for the measuring spoon will be 7323.99.9030, HTSUS, 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, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332.

Several items contained in product no. CCO-218947 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.

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: