CLA-2-17:RR:NC:SP:232 J87441
Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606
RE: The tariff classification of Product CCO-205424 from China
Dear Mr. Gat:
In your letter dated July 14, 2003, you requested a tariff classification ruling.
You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-205424 marketed as “coffee flavoring”. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample.
Product CCO-205424 consists of three small (6 inches tall, 2 inches wide) bottles with curved sides that complement each other when fit together. All have twine tied around the bottle neck. These are packaged together to make one retail item. One bottle is said to hold cocoa powder, and has a small metal whisk suspended from the twine. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The second bottle contains cinnamon sticks, and has a small metal grater dangling from its neck. The third bottle is said to contain vanilla sugar, consisting of sugar and added vanilla for flavor. This bottle has a metal measuring spoon (1 teaspoon) attached to the neck. A phone call on August 4, 2003 ascertained that the spoon is stainless steel and is valued at 15 cents.
The combination of items in Product CCO-205424 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 flavored sugar is derived from sugar cane or sugar beet. The applicable subheading for the vanilla sugar, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: 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 this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under 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 applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 grater and the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the stainless steel measuring spoon will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware and base metal parts thereof: Other: Other…Spoons and ladles: With stainless steel handles: Spoons valued under 25 cents each. The rate of duty will be 14 percent ad valorem.
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,
National Commodity
Specialist Division