CLA-2-17:RR:NC:SP:232 K81508
Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606
RE: The tariff classification of Product DM-205576 A, B from China
Dear Mr. Gat:
In your letter received December 2, 2003, you requested a tariff classification ruling.
You submitted descriptive literature with your request. Mock-up product samples were also included in the submission. As the samples submitted are prototypes, the actual weight of the contents is not specified.
The subject merchandise is Product DM-205576 A, B, marketed as party drink sets. There were two different assortments, each for a particular drink, although no alcohol was included. Both are packaged for retail sale in clear acetate boxes measuring approximately 7¼ inches high, 7 inches wide and 3½ inches deep. The packaging of the products details drink recipes that the consumer can make when combining specific liquors while using the “drink sets”.
The first item is the Piña Colada drink mix set, subtitled “rimmer dish with bar sugar and stirrers”. This consists of a glass bottle 4½ inch wide, 4 inch tall, and I½ inch deep tapering to ½ inch at both sides. It is said to contain “bar sugar”, which in this case is blue, orange and white striped sugar. Also in the package is a 7¼-inch diameter, blue-tinted glass bowl that features 1½ inch deep sides and a raised protrusion in the center. There are also two paper drink umbrellas and three clear drink stirrers, or swizzle sticks, with colored representations of glasses of varying mixed drinks on top.
The second item is a similar looking package which contains the Margarita drink mix set, subtitled “rimmer dish with bar salt and stirrers”. This also has a central bottle, this one of green, orange and white striped salt. The glass bowl is tinted green, but the drink stirrers and paper party umbrellas are as described above.
The combination of items in Product DM-205576 A, B is not classifiable as a set and therefore each item is classified individually. It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the blue, orange and white striped sugar, 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 flavoring or coloring matter: Containing added coloring but not containing added flavoring matter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. 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 green, orange and white striped salt will be 2501.00.0000, Harmonized Tariff Schedule of the United States (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 swizzle sticks, if of plastic, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics, Tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the swizzle sticks, if of glass, will be 7013.99.4000, Harmonized Tariff Schedule of the United States (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): Other glassware: Other: Other: Other: Valued not over $0.30 each. The rate of duty will be 38 percent ad valorem.
The applicable subheading for the glass bowls will be 7013.99.5000, Harmonized Tariff Schedule of the United States (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): Other glassware: Other: Other: Other: Valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.
The applicable subheading for the umbrella party favors will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles…Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free.
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