CLA-2-09:RR:NC:SP:232 J88117
Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606
RE: The tariff classification of Product SA-205739 from China
Dear Mr. Gat:
In your letter dated August 18, 2003, you requested a tariff classification ruling.
You submitted descriptive literature and product photographs with your request. Mock-up product samples had previously been submitted. As the samples submitted are prototypes, the actual weight of the contents is not specified.
The merchandise in question is Product SA-205739, gift assortments that are wrapped and packaged for retail sale. The first component is marketed as “Tea for One”. It contains a variety of items. There is a 3 inch tall, 3 inch diameter metal canister that is said to hold “Earl Grey” tea bags (flavored black tea). Sitting on the canister is a 4-inch tall, 3-inch diameter stoneware mug, decorated with decals. Nestled on a foil sheet in the center of the mug are said to be three wafer cookies (the sample had two) that are said to have a thin layer of chocolate in the center and are stated to consist of hydrogenated palm oil, wheat flour, sugar, whole milk powder, cocoa powder, chocolate liquor, rice flour, corn starch, soybean flour, lecithin, salt, and sodium bicarbonate. The metal container and cup are tied around with black cord. A small spherical stainless steel tea strainer, or infuser, hangs by its metal chain from the cup handle. The whole is wrapped in a sleeve of clear acetate. It is noted that while the literature and ingredient information provided describes cocoa wafer cookies, the picture of the product label lists ginger cookies, and that the metal canister did not actually contain any tea.
The second item is marketed as “Cocoa for One”. This consists of a metal canister said to hold instant cocoa powder. The mix is said to consist of cocoa powder, sugar (over 10 percent by weight) and non-dairy creamer. A mug, as described above, sits on top of the metal canister. A plastic bag of mini marshmallows is inside of the mug. A small stainless steel whisk is attached to the handle of the mug with a thin metal chain. All of the above items are tied together with a black cord and packaged in a clear acetate sleeve. It is noted that the metal canister was empty.
The third component is marketed as “Coffee for One”. This item consists of a metal canister said to hold hazelnut-flavored coffee. The hazelnut flavored instant coffee is stated to consist of instant coffee, sugar (over 10 percent by weight), artificial flavor, and non-dairy creamer. A stoneware mug, decorated with decals as above, sits on top of the metal canister. A plastic bag of cinnamon sticks is inside of the mug. A small metal grater hangs from the mug handle on a chain. All of the above items are tied together with a black cord and wrapped in a clear acetate sleeve. The metal canister did not contain coffee.
The combination of items in Product SA-205739 is not classifiable as a set and therefore each item is classified individually. The literature, as well as the packaging, describes this product as containing black tea in bags. For the purposes of this ruling it is assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg...In tea bags. The rate of duty will be free. However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.
The applicable subheading for cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, neither crushed nor ground. The rate of duty will be free.
The applicable subheading for the marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem.
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 cocoa wafers will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free.
The applicable subheading for the hazelnut flavored instant coffee, 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.
The applicable subheading for the acetate packaging box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles for the conveyance or packing of goods, of plastics…: Boxes, cases crates and similar articles. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem.
The applicable subheading for the stoneware mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free.
The applicable subheading for the tea infuser will be 7323.93.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Of stainless steel…Cooking and kitchenware: Other: Cooking ware: Other. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the steel grater and the whisk, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division