CLA-2-17:RR:NC:SP:232 F87583
Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 E. 2nd Street – Suite #4
Long Beach, CA 90803
RE: The tariff classification of Product CCO-200295 from China
Dear Mr. Harper:
In your letter dated May 9, 2000, 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-200295, marketed as a “cocoa set”. This consists of a shrink-wrapped retail assortment of items packaged in a cardboard box which has a clear panel for viewing the contents. As the package submitted appears to be a prototype, the weight of the items when imported may not be exactly as shown in the sample.
Product CCO-200295 contains: two ceramic mugs; two 8 ½ inch long stainless steel teaspoons; a 7 inch long, 7/8 inch diameter glass tube with a screw-off metal lid containing what are said to be cinnamon sticks; a similar tube said to contain brown sugar; a 4 inch tall, 2 inch diameter, glass bottle with a metal lid which has a brown powder, said to consist of 10 percent cinnamon and 90 percent cocoa powder; a similar bottle containing a brown powder which is said to be 100 percent cocoa powder. All of these products are securely mounted on a cardboard backing so as to be visible to the consumer.
The combination of items in Product CCO-200295 is not classifiable as a set and therefore each item is classified individually.
The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Neither crushed nor ground. The rate of duty will be Free.
It is assumed, for the purposes of this ruling, that the polarity of the brown sugar is under 99.5 degrees and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the brown sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar. The rate of duty will be 1.4606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.11.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS.
The applicable subheading for the cocoa powder 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 cinnamon flavored cocoa powder will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the spoons will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), 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: Spoons valued under 25 cents each. The rate of duty will be 14 percent ad valorem.
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 (212) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division