CLA-2-18:RR:NC:SP:232 I84624
Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606
RE: The tariff classification of Product CO-202840b, Product CO-202840c, and Product CO-202750 from China
Dear Mr. Gat:
In your letter dated July 29, 2002, you requested a tariff classification ruling.
You submitted descriptive literature with your request. Mock-up product samples of item CO-202840b, item CO-202840c, and item CO-202750 had been submitted earlier. The subject merchandise is part of gift assortments that are packaged for retail sale.
Item CO-202840b is marketed as “Cocoa for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold instant cocoa powder drink mix. The mix is said to consist of cocoa powder, sugar (over 10 percent by weight) and non-dairy creamer. Sitting on the canister is a 4-inch tall ceramic mug with rounded sides, decorated with decals. Nestled in the center of the mug are mini marshmallows. A small metal whisk hangs from the handle of the mug. All of the above items are tied together with a silver string. It is noted that the sample metal canister did not contain anything, but your subsequent submission supplied the necessary information.
Item CO-202840c is marketed as “Coffee for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold “Hazelnut” flavored instant coffee. This product is stated to contain instant coffee, sugar (over 10
percent by weight), cocoa powder, and non-dairy creamer. Sitting on the canister is a 4-inch tall rounded ceramic mug, decorated with decals. A plastic bag of cinnamon sticks is to be inside of the mug. The submitted literature indicates that the product contains a small grater that hangs from the handle of the mug. However, a grater was not attached to the submitted sample. All of the above items are tied together with a silver string. It is noted that the sample metal canister did not contain anything, but your subsequent submission supplied the necessary information.
Item CO-202750 is described as the “Du Monde Café Set”, and includes two 4-inch tall ceramic coffee mugs that widen to a diameter of 3 ¾ inches at the lip and are decorated with decals, two 7-inch long glass tubes, one filled with vanilla flavored sugar (90% sugar, 10% vanilla) and the other with cinnamon flavored sugar (90% sugar, 10% cinnamon), a box of chocolate chip cookies, a box of cocoa wafers, a 3-inch tall, 3-inch diameter metal canister of “French Vanilla” flavored instant coffee, and a similar metal canister of “Mocha” flavored instant coffee. The “French Vanilla” flavored instant coffee is stated to consist of instant coffee, sugar (over 10 percent by weight), artificial flavor, and non-dairy creamer. The “Mocha” flavored instant coffee is stated to contain instant coffee, sugar (over 10 percent by weight), cocoa powder, and non-dairy creamer. All of the above items are contained in a 7-inch by 14-inch mesh metal tray with wooden dowel handles. It is noted that there was no coffee inside either of the metal canisters.
The combination of items in Product CO-202840b, Product CO-202840c, and Product CO-202750 are not classifiable as a set and therefore each item must be classified individually. The metal canisters, the ceramic mugs, the flavored sugars, the marshmallows, wafer cookies, the chocolate chip cookies, the metal tray, the metal grater, and the metal whisk were all classified previously in NY Ruling I81287.
The applicable subheading for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: 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 rate of duty will be 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6
percent ad valorem. In addition, products classified in subheading 1806.90.5900, 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 “French Vanilla”, “Hazelnut”, and “Mocha” flavored instant coffees, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: 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 rate of duty will be 10 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 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
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