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NY N013910




August 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 0901.21.0030; 1701.91.5400; 1701.91.5800; 6912.00.4500

Shonfeld’s USA
Att.: Shachar Gat/Lucia Wang
3100 South Susan Street
Santa Ana, CA 92704

RE: The tariff classification of Product CCO-223136 “Espresso for Two” from China and Singapore.

Dear Mr. Gat:

In your letter dated July 9, 2007, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, ingredients breakdowns, and a sample with your request. Product CCO-223136 consists of a box of Arabica espresso coffee, two ceramic espresso mugs and saucers and two 100-ml bottles containing a cinnamon flavored sugar and a vanilla flavored sugar.

Product CCO-223136 is not classifiable as a set, because the articles are not put up together for retail sale to meet a particular need or carry out a specific activity. Therefore, each article must be classified individually.

The applicable subheading for the Arabica espresso coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Coffee, whether or not roasted or decaffeinated; Coffee, roasted: Not decaffeinatedIn retail containers weighing 2 kg or less. The rate of duty will be free.

The applicable subheading for both the cinnamon and vanilla flavored sugars, 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 form: other...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 general rate of duty will be 6 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 1701.91.5800, HTS, and dutiable at the general rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The two espresso cups with saucers are made of ceramic (non-porcelain) and are brown with “espresso” and snowflake decals. The cups, which are stated to be valued at $0.070 each, measure approximately 2 inches in diameter by 2 ½ inches in height. The saucer is stated to be valued at $1.20 each and measures approximately 4 3/4 inches in diameter.

The applicable subheading for the two ceramic espresso cups with saucers will be 6912.00.4500, HTSUS, which provides for “Other ceramic tablewareother than of porcelain or chinaCups valued over $5.25 per dozen; saucers valued over $3 per dozen.” The rate of duty will be 4.5 percent ad valorem.

The espresso coffee, cinnamon and vanilla flavored sugars and ceramic table/kitchenware 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.

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 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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