CLA-2-18:RR:NC:2:228 J84845
Mr. Shachar Gat
Shonfeld’s USA, Inc.
16871 Noyes Avenue
Irvine, CA 92606
RE: The tariff classification of a “Fire Bucket Set” from China.
Dear Mr. Gat:
In your letter dated April 15, 2003, you requested a tariff classification ruling.
A sample submitted with your letter was examined and disposed of. Item no. RT-204772 Fire Bucket Set is comprised of a cocoa beverage mix with marshmallows, two ceramic mugs filled with wrapped cookies, and one refrigerator magnet, all inside a metal pail. The Lil’ Engineers Cocoa is a 6-inch tall glass bottle containing a layer of cocoa mix on the bottom and a layer of mini-marshmallows on top. The individually-wrapped cookies consist of a layer of chocolate flavored filling between two wafers. The refrigerator magnet consists of a molded representation of a Dalmation dog wearing a fire helmet, with two magnets attached to the back. The metal pail containing the items measures 8-1/2 inches tall with an opening 7 inches in diameter.
The applicable subheading for the Lil’ Engineers Cocoa with Marshmallows 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
The applicable subheading for the wafer cookies will be 1905.32.0049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…waffles and wafers…other…other. The rate of duty will be free.
The applicable subheading for the ceramic mugs (not of porcelain), will be 6912.00.4400, HTS, which provides for other ceramic tableware, kitchenware…other than of porcelain or china…other, mugs and other steins. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the metal pail, if made from tinplate, will be 7323.99.5060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, of tinplate, other. The rate of duty will be free.
The applicable subheading for the metal pail, if made of steel, will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the refrigerator magnet will be 8505.19.0000, HTS, which provides for other permanent magnets. The rate of duty will be 4.9 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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division