CLA-2-17:RR:NC:SP:232
Shonfeld’s USA
Att.: Shachar Gat/Lucia Wang
3100 South Susan Street
Santa Ana, CA 92704
RE: The tariff classification of Products CCO-223125 (A, B) “Early Morning & Late Night” from China.
Dear Mr. Gat:
In your letter dated July 9, 2007, you requested a tariff classification ruling.
You submitted descriptive literature, product photographs, ingredients breakdowns, and a sample with your request. Product Early Morning, CCO-223125A consists of two 200-ml bottles one containing a cinnamon coffee syrup (containing whole cinnamon sticks, 61.0 percent sugar, 25.281 percent water, 13.0 percent fructose corn syrup and less than one percent stabilizers and flavoring) and the other bottle containing a vanilla sugar also included in the product are two tall ceramic white mugs and a stainless steel whisk and spoon. Product Late Night, CCO-223125B consists of two 200-ml bottles one containing a hot chocolate mix (54.0 percent sugar, 15.0 percent whey powder, 12.0 percent non- dairy creamer, 8.4 percent Dutch processed 8.0 percent skimmed milk powder, 6.9 corn syrup solids, 4.77 percent hydrogenated coconut oil and less than one percent of salt, emulsifiers and flavoring) and the other bottle contains mini marshmallows, also included in the product are two tall ceramic mugs and a stainless steel whisk.
Products CCO-223136A and CCO-223136B are not classifiable as a set, because the articles are not put up together for retail sale to meet a particular need or carry out a specific activity. Therefore, each article must be classified individually.
The applicable subheading for the vanilla sugar, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other…containing added flavoring matter whether or not containing added coloring …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 general rate of duty will be 6 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 1701.91.5800, HTS, and dutiable at the general rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheading 9904.17.46 to 9904.17.56, HTS.
The applicable subheading for the mini marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), 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 hot chocolate 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, HTSUS, 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, HTSUS, 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, HTSUS.
The hot chocolate mix, being of U.S. origin, exported to China to be repacked and incorporated into the gift pack, will be eligible for entry as American goods returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the repackaged hot chocolate mix will be 9801.00.1097, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad… other…other. Products classifiable in subheading 9801.00.1097 are free of duty.
The applicable subheading for the cinnamon coffee syrup with cinnamon sticks will be 2106.90.9972, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other… preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The duty rate will be 6.4 percent ad valorem.
The mugs are made of ceramic (non-porcelain). They are white with a “Coffee” decal (Early Morning-CCO-223125A) and a “Cocoa” decal (Late Night CCO-223125B).
The applicable subheading for the ceramic mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other : Other: Other: Mugs and other steins.” The rate of duty will be 10 percent ad valorem.
The applicable subheading for the stainless steel spoon will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTSUS), 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 stainless steel whisk, will be 8205.51.3030, HTSUS, which provides for hand tools (including glass cutters) not elsewhere specified or included… other hand tools (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, hot chocolate mix, vanilla sugar, coffee syrup with cinnamon sticks, and ceramic table/kitchenware 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.
Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332.
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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division