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NY N010617

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June 1, 2007

CLA-2-09:RR:NC:2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 0906.10.0000, 1701.11.1000, 1701.11.5000, 1704.90.3550, 1806.90.5500, 1806.90.5900, 8205.51.3030, 9801.00.1097

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

RE: The tariff classification of hot chocolate mix, brown sugar, cinnamon sticks, marshmallows, and grater from China.

Dear Mr. Gat:

In your letters dated May 2, 2007 you requested a tariff classification ruling.

You submitted descriptive literature, product photographs and a sample with your request. The subject product CCO-218871, “Cinnamon Cocoa & Toppings”, contains mini marshmallows, brown sugar, cinnamon sticks and instant cinnamon flavored cocoa mix. All ingredients are inside a 500-ml glass bottle and one small steel grater is tied to the neck of the bottle. The 500-ml bottle containing the hot chocolate mix, marshmallows and peppermint sticks measure approximately 9-1/2 inches tall and 2 inches in diameter. The instant cinnamon flavored cocoa mix consists of 68.4 percent sugar, 9.0 percent whey, 7.2 percent non-dairy creamer, 5.04 percent Dutch processed cocoa, 4.8 percent non-fat milk powder, 4.0 percent cinnamon powder, 0.6 percent salt, and 0.48 percent each of guar-xanthan gum and vanilla flavor.

Product CCO-218871, Cinnamon Cocoa & Toppings, 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 subheading for the 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.

It is assumed, for the purposes of this ruling, that the polarity of the brown sugar is less than 99.5 degrees and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the brown sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, HTSUS, which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar. The rate of duty will be 1.4606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered to its provisions, the applicable subheading will be 1701.11.5000, HTS. The rate of duty w ill be 33.87 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheading 9904.17.01 to 9904.17.06, HTS.

The applicable subheading for the marshmallows will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoaother confections or sweetmeats ready for consumptionotherother put up for retail saleother. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the cinnamon flavored 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 cocoaotherotherother articles 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 duty rate will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the cinnamon flavored cocoa mix will be classified in subheading 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in 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 cinnamon flavored cocoa mix, being of U.S. origin, exported to China to be repacked and incorporated into the gift pack, will be eligible for entry as American goods returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the repackaged cinnamon flavored cocoa mix will be 9801.00.1097, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad otherother. Products classifiable in subheading 9801.00.1097 are free of duty.

The applicable subheading for the grater, will be 8205.51.3030, HTSUS, which provides for hand tools (including glass cutters) not elsewhere specified or includedother hand tools (including glass cutters) and parts thereofhousehold tools, and parts thereofof iron or steelother (including parts)kitchen and table implements. The rate of duty will be 3.7 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/.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 0906.10.00 - Cinnamon and cinnamon-tree flowers, neither crushed nor ground
• Tariff No.: 1701.11.10 - Cane sugar, raw, in solid form, w/o added flavoring or coloring, subject to add. US 5 to Ch.17
• Tariff No.: 1701.11.50 - Cane sugar, raw solid form, w/o flavoring or coloring, nesoi, not subject to gen. note 15 or add. US 5 to Ch.17
• 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.: 8205.51.30 - Iron or steel household handtools (o/than carving & butcher steels), and base metal parts thereof
• Tariff No.: 9801.00.10 - U.S. goods returned without having been advanced in value or improved in condition while abroad
• Tariff No.: 9904.17.01 - Sugars, syrups and molasses, in 1701.11.50, entered in value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.06 - Sugars, syrups and molasses, in 1701.11.50, entered in value safeguard period, $0.25/kg or more
• 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