CLA-2-9:RR:NC:SP:232 L87492
Ms. Patty Kittel
Target Customs Brokers, Inc.
33 South Sixth Street
Minneapolis, MN 55402
RE: The tariff classification of “Coffee To Go” Assortment from the UK
Dear Ms. Kittel:
In your letter dated August 30, 2005, on behalf of Target Stores, you requested a tariff classification ruling.
You submitted descriptive literature and a product sample with your request. The subject merchandise is Product DCPI 231111261 Style 22547 called “Coffee To Go”. The sample is being returned to you as per your request. This product contains two boxes and a travel mug packaged together in a larger cardboard box with an acetate viewing panel, for retail sale. One cardboard box is said to contain 75 grams of ground coffee. A smaller, acetate, box holds 95 grams of individually foil-wrapped milk chocolate balls. You indicate that the submitted travel mug is not an accurate sample. The imported travel mug will be 100 percent acrylic.
The component items, although packaged together, are not classifiable as a set because they do not meet a particular need or carry out a specific activity. Therefore, all are separately classified. The applicable subheading for the ground coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated…: Coffee, roasted: Not decaffeinated…In retail containers weighing 2 kg or less. The rate of duty will be Free.
The applicable subheading for the milk chocolate balls will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the lidded acrylic travel mug will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
This merchandise 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 the 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