CLA-2-17:RR:NC:SP:232 L86511
Mr. Shachar Gat
Shonfeld’s USA
3100 South Susan Street
Santa Ana, CA 92704
RE: The tariff classification of Product CCO-214679 from China
Dear Mr. Gat:
In your letter dated July 11, 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-214679 marketed as “Irresistible Hot Cocoa”.
Product CCO-214679 consists of a 925 milliliter milk bottle, with a “MOOlicious cocoa” decal. The bottle is filled with instant cocoa powder. Also inside the bottle, on the top of the cocoa powder, are heart-shaped marshmallows. A whisk is attached by twine to the neck of the bottle. These 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-214679 is not classifiable as a set, because the products do not meet a particular need or carry out a specific activity. Therefore, the cocoa powder with marshmallows and the whisk are classified individually.
The applicable subheading for the cocoa powder with the marshmallows 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 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 cocoa powder with marshmallows is 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.
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