CLA-2-17:RR:NC:SP:232 L86508
Mr. Shachar Gat
Shonfeld’s USA
3100 South Susan Street
Santa Ana, CA 92704
RE: The tariff classification of Product CCO-214670 from China
Dear Mr. Gat:
In your letter dated July 19, 2005, you requested a tariff classification ruling.
You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-214670 .
Product CCO-214670 consists of two tall brown mugs with “cocoa” decals, a 200 milliliter bottle of mini marshmallows, and a 200 milliliter bottle of cocoa mix. A measuring spoon is attached by twine to the bottle of mini marshmallows, and a mini metal whisk is attached by twine to the bottle of cocoa mix. All of these products are packaged together to make one retail item. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder.
The combination of items in Product CCO-214670 is not classifiable as a set, because the products do not meet a particular need or carry out a specific activity. Therefore, each item is classified individually.
The applicable subheading for the mini 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 duty rate will be 5.6 percent ad valorem.
The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.
The applicable subheading for the measuring spoon will be 7323.99.9030, 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, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the mini metal whisk, if of iron or steel, 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.
The mini marshmallows and the cocoa powder are subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Your inquiry does not provide enough information for us to give a classification ruling on the mugs. Your request for a classification ruling should include the type of ceramic (porcelain, dolomite, earthenware, etc.) that comprises the mugs. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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