CLA-2-09:OT:RR:NC:N2:232
Nicole Rule
C.H. Robinson International, Inc.
1501 N. Mittel Blvd, Suite A
Wood Dale, IL 60191
RE: The tariff classification of Mother’s Day Mug Gift Sets from China
Dear Ms. Rule:
In your letter dated February 22, 2018, you requested a tariff classification ruling. Ingredients breakdown, a photograph and descriptive literature were submitted with your request.
You provided a sample of the English Breakfast Tea & Loose Lemon Tea Gift Set that will be retained for future reference.
The subject merchandise are four Mother’s Day mug gift sets: “Double Chocolate Hot Cocoa Mix Gift Set”, “English Breakfast Tea & Loose Lemon Tea Gift Set”, “Vanilla Latte Mix Gift Set”, and “Mocha Latte Gift Set”.
The “Double Chocolate Hot Cocoa Mix Gift Set” includes a ceramic mug, one stainless steel whisk, one box of marshmallows and a box with two packets of cocoa mix. The marshmallows consists of 38 percent sugar, 34.1 percent corn syrup, 16.28 percent water, 5 percent dextrose, 4.5 percent bovine gelatin, 2 percent corn starch and less than one percent artificial flavor. Each packet of cocoa mix contains 45 percent sugar, 30 percent whey, 15 percent corn syrup solids, 4 percent nonfat dry milk, 4 percent cocoa, 1 percent salt, and less than one percent of the following: cellulose gum, and natural flavor.
The “English Breakfast Tea & Loose Lemon Tea Gift Set” includes a ceramic mug, one stainless steel infuser, one box with one packet of loose English Breakfast tea (100% black tea), and one box with one packet of loose Lemon flavored Green tea.
The “Vanilla Latte Mix Gift Set” includes a ceramic mug, one stainless steel spoon, and one box with three packets of vanilla latte mix. The vanilla latte mix consists of 46 percent sugar, 42 percent dextrose, 5.25 percent nonfat dry milk, 2 percent whey, 2 percent instant coffee, 1.25 percent salt, 0.5 percent cocoa, 0.5 percent cellulose gum, and 0.5 percent artificial flavor.
The “Mocha Latte Gift Set” includes a ceramic mug, one stainless steel spoon, and one box with three packets of vanilla mocha mix. The vanilla mocha mix consists of 50 percent sugar, 38 percent dextrose, 5.25 percent nonfat dry milk, 2.5 percent whey, 2 percent instant coffee, 1.07 percent salt, 0.5 percent corn syrup solids, 0.5 percent cocoa, .05 percent coconut oil, .05 percent sodium caseinate, .02 percent mono-and diglycerides, .02 percent turmeric extract, .02 percent annatto extract and .02 percent silicon dioxide.
The applicable subheading for the Green Tea flavored with Lemon will be 0902.10.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Green tea (not fermented) in immediate packings of a content not exceeding 3 kg; flavored; other.” The general rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the English Breakfast Tea will be 0902.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg; Other.” The general rate of duty will be Free.
The applicable subheading for the 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: Other: Other: Put up for retail sale: Other.” The general rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Cocoa Mix, Vanilla Latte mix and Vanilla Mocha Mix will be 1806.90.5500, Harmonized Tariff Schedule of the United States (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 general 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, HTSUS, may be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS.”
The applicable subheading for the Ceramic Mug will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other than of porcelain or china: tableware and kitchenware: other: other: other: other…suitable for food or drink contact.” The general rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the Stainless Steel Tea Infuser will be 7323.93.0060, 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, of stainless steel, cooking and kitchen ware, other, kitchen ware.” The general rate of duty will be 2 percent ad valorem.
The applicable subheading for the Stainless Steel Whisk will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: 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 general rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the Stainless Steel Spoon will be 8215.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other: Other: Spoons and ladles: With stainless steel handles: Other.” The general rate of duty will be 6.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 FDA at telephone number (301) 575-0156, or at the website 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 Frank Troise at frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division