CLA-2-9:RR:NC:2:228 I85529
Ms. Shelia Andrews
Dillard’s Inc.
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of tea from China, and marmalade and jelly from France.
Dear Ms. Andrews:
In your letter dated August 7, 2002, you requested a tariff classification ruling.
A sample was submitted with your letter. As per your request, the sample was examined and returned. Style 28595, consists of a Hediard brand gift box containing one type of marmalade and one type of tea in a metal container. The Confiture d’Orange Alegee (Orange Marmalade - Low Sugar Jam) consists of 53 percent orange, 46.8 percent sugar, and less than one percent each of citric acid and pectin. The product is put up in an eight-sided glass jar containing 230 grams, net weight. Thé Santa Claus (Santa Claus Tea) consists of 97.65 percent tea, and less than one percent each of orange peel, caramel flavor, sweet orange oil, clove extract, pieces of vanilla pods, and cinnamon oil. The tea is put up in a green metal container holding 75 grams, net weight. The marmalade and tea are packaged together for retail sale in a clear plastic box.
The applicable subheading for the Santa Claus Tea will be 0902.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 Kg…other. The duty rate will be free.
The applicable subheading for the Confiture d’Orange Alegee (Orange Marmalade - Low Sugar Jam) will be 2007.91.4000, Harmonized Tariff Schedule of the United States, HTS, which provides for jams, fruit jellies, marmalades…obtained by cooking, whether or not containing added sugar or other sweetening matter…other…citrus fruit…orange marmalade. The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the metal container will be 7310.29.0050, HTS, which provides for tanks, casks, drums, boxes and similar containers, for any material…of iron or steel, of a capacity not exceeding 300 liters…of a capacity of less than 50 liters…other…other. The rate of duty will be free.
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 have submitted is not 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 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,
National Commodity
Specialist Division