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NY M83882




June 29, 2006

CLA-2-17:RR:NC:2:232 M83882

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400, 1701.91.5800, 1805.00.0000, 2101.12.5400, 2101.12.5800, 6912.00.4400, 7323.93.0060, 8509.40.0025

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

RE: The tariff classification of a “Frothy Cappuccino Party Tray Set” from China.

Dear Mr. Gat:

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

The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns for the instant cappuccino mix and the chocolate powder were submitted with your subsequent correspondence. Item CCO-218951 Frothy Cappuccino Party Tray Set is comprised of one 100-ml bottle each of vanilla flavored sugar, cinnamon sugar, and chocolate powder (100 percent cocoa powder), cappuccino mix (50 percent sugar, 37 percent non-dairy creamer, 4.5 percent Dutch cocoa, 3.8 percent non-fat milk powde) in a tin, 3 percent coffee, 1 percent salt, and less than one percent each of vanilla, guar gum, xanthan gum, and silicon dioxide), two ceramic mugs (non-porcelain), a metal stencil, and a “frother”. The “frother” is a small handheld battery powered appliance that has a 3-inch metal rod attached to a ½-inch diameter metal ring covered with a spring-like coil of wire that spins, producing foam. The stencil is used to decorate the foam of the beverage. You state that the mugs are made of non-porcelain ceramic, are only for inclusion in your gift packs, sold at retail level, and not for institutional use.

Item CCO-218951 Frothy Cappuccino Party Tray Set is not classifiable as a set because the products in the item are not put up to meet a particular need or carry out a specific activity. Therefore, each product must be classified individually.

The applicable tariff provision for the vanilla flavored sugar and the cinnamon sugar contained in item CCO-218951 Frothy Cappuccino Party Tray Set, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid formother... containing added flavoring matter whether or not containing added coloring...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 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTSUS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, 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 cocoa powder will be 1805.00.0000, HTSUS, 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 instant cappuccino 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 mate roasted 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 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 kitchenwareother otherothermugs and other steins. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the metal stencil will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, of stainless steel, cooking and kitchenware, other, kitchenware. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the frother will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motorfood grinders, processors and mixersother food mixers. The rate of duty will be 4.2%.

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/.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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.

This merchandise 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.

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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