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 > 2007 NY Rulings > NY N016552 - NY N016645 > NY N016566

Previous Ruling Next Ruling
NY N016566




September 24, 2007

CLA-2-19:RR:NC:2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.20.6500, 1901.20.7000, 8205.51.3030

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

RE: The tariff classification of a glass bottle containing a cookie mix and an iron cookie cutter from China.

Dear Mr. Gat:

In your letters dated June 14, 2007, and facsimile transmission dated August 27, 2007, you requested a tariff classification ruling.

A sample, an ingredients breakdown and pictorial literature were submitted with your June letter, and an ingredients breakdown was submitted with your facsimile transmission in August. The sample was examined and disposed of. Item no. CCO-223142 A is a 500 ml “Santa” shaped bottle filled with Chocolate Chip Cookie Mix consisting of flour, sugar, chocolate chips, cocoa powder, butterfat, lecithin, vanillin, brown sugar, salt, baking soda, and baking powder The brown and white-colored ingredients of the mixes fill the bottle in alternating layers. Attached to the neck of the 8-inch tall bottle is an iron cookie cutter. To make the cookies, the consumer is directed to combine the contents of the bottle with ½ cup of butter, one egg and 1 teaspoon of vanilla before baking.

The applicable subheading for the cookie mix in item CCO-223142A, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa, or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or includedmixes and doughs for the preparation of bakers’ wares of heading 1905otherothermixes and doughs described in additional U.S. note 1 to chapter 19described in additional U.S. note 3 to this chapter 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 3 to chapter 19 have been reached, the cookie mix will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTS.

The applicable subheading for the iron cookie cutter in item no. CCO-223142A will be 8205.51.3030, HTSUS, which provides for handtoolsnot elsewhere specified or includedother handtools and parts thereofhousehold toolsof iron or steelotherkitchen 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/.

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 submitted does not appear to be 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.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: