CLA-2-09:RR:NC:SP:232 D81245

Mr. Andrew Doornaert
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of "Coffee Duet" gift packs from Canada.

Dear Mr. Doornaert:

In your letter dated July 27, 1998, on behalf of Progress Packaging of Ontario, Canada, you requested a tariff classification ruling.

You submitted descriptive literature and a sample mock-up of the product. The merchandise in question is a gift set which will include two three ounce tins of flavored coffee and a double-ended plastic spoon, or scoop, to use to measure out the amount of coffee desired. Since the sample containers were empty, based on the descriptions provided it is assumed, for the purposes of this ruling, that the coffee is ground, roasted, decaffeinated, and not instant. The coffee and plastic scoop are considered as a set, the essential character of which is determined by the coffee.

The applicable tariff provision for the "Coffee Duet" will be 0901.21.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Coffee, whether or not roasted or decaffeinated..: Coffee, roasted: Not decaffeinated.. In retail containers weighing 2 kg or less. The general rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin.

You propose that the country of origin of the gift pack be designated as the United States. If you are requesting that the goods be marked as made in the USA, this does not come under the purview of the US Customs Service. For permission to mark goods in this manner you must get approval from the Federal Trade Commission. They can be contacted at:

Federal Trade Commission Division of Enforcement 6th and Pennsylvania Avenue, N.W. Washington, DC 20580

If you are not requesting the marking per se, but are asking that the goods be considered of US origin for duty or statistical purposes, more information is required. Where is the coffee grown? How and where is it processed? If anything other than coffee was added to flavor the product, what is the value and percentage of weight by volume of all ingredients, and where did the other ingredients originate? Where is the coffee packaged into the 3 ounce containers?

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division