CLA-2-17:RR:NC:2:228 J87514
Mr. Shachar Gat
Shonfeld’s USA, Inc.
16871 Noyes Avenue
Irvine, CA 92606
RE: The tariff classification drink sets from China.
Dear Mr. Gat:
In your letter dated July 11, 2003, you requested a tariff classification ruling.
Samples and copies of labels were submitted with your letter.
Item no. DM-204143A Tequila Para Dos includes one glass jar containing 155 grams of colored salt, a small ceramic serving dish, two shot glasses (value less than three dollars), and one metal fork with a decorative handle. Item no. DM-204143B Martini Bartenders Set is comprised of glass jar of stuffed green olives, a small ceramic serving dish, and four small metal forks with olive-shaped handles. The olives are whole, pitted, stuffed with minced pimento, and place packed in a liquid medium of salt brine containing citric acid, and potassium sorbate. The item is assembled in China from olives that are products of Greece. Item no. DM-204143C Cosmopolitan includes one glass jar containing 105 grams of colored sugar, one small ceramic serving dish, and four metal forks with handles molded into the shape of skyscraper buildings.
The applicable subheading for the jar of colored sugar contained in Item no. DM-204143C Cosmopolitan, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, 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 coloring but not containing added flavoring matter. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS.
The applicable subheading for the whole, stuffed, place packed olives, in item no. DM-204143B when the total aggregate quantity imported into the United States in any calendar year is 2700 metric tons or less, will be 2005.70.1600, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…olives…in saline solution…green in color…pitted or stuffed…place packed…stuffed, in containers each holding not more than 1 kg, drained weight…in an aggregate quantity not to exceed 2700 metric tons in any calendar year. The rate of duty will be 5.4 cents per kilogram on drained weight. When the total quantity imported into the United States in any calendar year exceeds 2700 metric tons, the applicable subheading will be 2005.70.1800, HTS and the rate of duty will be 6.9 cents per kilogram on drained weight.
The applicable subheading for the jar of salt contained in item no. DM-204143A, Tequila, will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The rate of duty will be free.
The applicable subheading for the ceramic serving dish will be 6912.00.4810, HTS, which provides for ceramic tableware, other household articles and toilet articles, other than of porcelain or china… tableware and kitchenware…other… other…other…suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the drinking glasses contained in item no. DM-204143A will be 7013.29.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)…drinking glasses, other than of glass-ceramics…other… other…valued not over $0.30 each. The rate of duty will be 29.4 percent ad valorem.
The applicable subheading for the olive forks will be 8215.99.2000, HTS, which provides for forks…other…forks…with rubber or plastic handles. The rate of duty will be 0.5 cents each plus 3.2 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