CLA-2-19:S:N:N1:228
Mrs. Helen Sugar
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-1300
RE: The tariff classification of a gingerbread house kit and
instant coffee mixes from Canada
Dear Mrs. Sugar:
In your letters dated March 23, 1992 and April 28, 1992,
on behalf of Cobblestone Kitchens, Inc., Toronto, Ontario,
Canada, you requested a tariff classification ruling.
Samples, submitted with your first letter, were examined
and disposed of. Ingredients breakdowns were provided in your
April correspondence. The Gingerbread House Kit, packed in a
colorful, house-shaped container with an integral carrying
handle, contains all the components needed to build and decorate
a gingerbread house - pre-baked, shaped pieces of gingerbread,
two packets of dry icing mix, an icing bag and metal applicator
tip, and sealed packets of gum balls, chocolate lentils, mints,
and gum drops. Cafe au Lait are instant coffee mixes in four
varieties - mocha orange, Swiss mocha, chocolate raspberry, and
amaretto cream. The primary ingredients in these mixes are sugar
(40 or 50 percent), coffee creamer (20 percent), skim milk powder
(13 percent), instant coffee (7 or 8 percent), and cocoa (4
percent). Other ingredients are corn syrup solids, salt,
flavorings, silicon dioxide, and disodium phosphate. The coffee
mixes are packed in paper pouches containing 250 grams, net
weight.
The applicable subheading for the gingerbread house kit
will be 1905.20.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for bread, pastry, cakes, biscuits
and other bakers' wares... gingerbread and the like. The duty
rate will be free.
The applicable subheading for the Cafe au Lait will be
2101.10.4060, HTS, which provides for extracts, essences and
concentrates, of coffee, and preparations with a basis of these
extracts, essences or concentrates or with a basis of
coffee...other...provided for in subheading 9904.60.60. The rate
of duty will be 10 percent ad valorem.
Goods classifiable under subheading 2101.10.4060, HTS,
which have originated in the territory of Canada, will be
entitled to a 6 percent ad valorem rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport