CLA-2-09:RR:NC:SP:232 D81247
Mr. Andrew Doornaert
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174
RE: The tariff classification of Coffee and Biscuits from Canada.
Dear Mr. Doornaert:
In your letter dated July 27, 1998, on behalf of Progress
Packaging of Ontario, Canada, you requested a tariff classification
ruling.
You submitted descriptive literature and a sample mock-up of
the product. The merchandise in question is a gift pack called
"Chocolate Passion" which will include four three ounce tins of
flavored coffee, four 1 ounce chocolate covered plastic spoons, and
two packages of chocolate "biscotti" containing two cookies each.
All the items in this gift package will be classified separately.
Since the sample containers were empty, based on the descriptions
provided it is assumed, for the purposes of this ruling, that the
coffee is ground, roasted, not decaffeinated, and not instant. The
"biscotti" are hard, dark brown, chocolate-flavored biscuits with
visible pieces of nuts. As no ingredient breakdown was provided it
is assumed that the nuts are not peanuts.
The applicable tariff provision for the coffee will be
0901.21.0030, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for Coffee, whether or not
roasted or decaffeinated..: Coffee, roasted: Not decaffeinated.. In
retail containers weighing 2 kg or less. The general rate of duty
will be free.
The applicable tariff provision for the "biscotti" will be
1905.30.0049, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for Bread, pastry, cakes,
biscuits and other bakers' wares, whether or not containing cocoa:
Sweet biscuits: Other: Other. The general rate of duty will be
free.
Your inquiry does not provide enough information for us to
give a classification ruling on the chocolate covered spoons. Your
request for a classification ruling should include the value of the
plastic spoon and of the chocolate coating. It should also provide
the breakdown of the total weight by volume of all the ingredients
in the chocolate covering.
Additional requirements may be imposed on this product by the
Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204
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 (19 CFR Part 134). The samples you have
submitted do not appear to be properly marked with the country of
origin.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-466-5730.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division