CLA-2-17:RR:NC:2:232
2101.12.5800; 6912.00.4400; 7310.29.0050; 7323.93.0060;
8509.40.0025; 9801.00.1097
Shonfeld’s USA
Att.: Shachar Gat/Lucia Wang
3100 South Susan Street
Santa Ana, CA 92704
RE: The tariff classification of Product CCO-223139 “Frothy Cappuccino
Party Tray Set” 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 Frothy Cappuccino Party Tray Set, CC0-223139 is comprised of one 100-ml bottle each of vanilla flavored sugar, cinnamon sugar, and 100 percent cocoa powder, frothy cappuccino mix (50 percent sugar, 37.5 percent non-dairy creamer, 21.0 percent corn syrup solids, 14.5 percent hydrogenated coconut oil, 3.8 percent non-fat milk powder, 4.5 percent Dutch cocoa, 3.0 percent coffee and less than 1.0 percent salt, guar & xanthan gum and lecthin) in a small metal tin, two ceramic mugs (non-porcelain), a stainless steel stencil with a “swirl” pattern and a “frother”. The “frother” is a small handheld battery powered appliance that has a 3-inch metal rod that is attached to a ½-inch diameter metal ring covered with a spring-like coil of wire that spins inside the beverage, producing foam. The stencil is used to decorate the foam of the beverage.
Product CCO-223139 is not classifiable as a set because the products in the item are not put up to meet a particular need or carry out a specific activity. Therefore, each product must be classified individually.
The applicable subheading for the vanilla flavored sugar and the cinnamon 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 rate of duty will be 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTSUS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the cocoa powder will be 1805.00.0000, HTSUS, 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 frothy cappuccino mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTSUS, which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate… roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof…extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…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 10 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 2101.12.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The frothy cappuccino 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 cappuccino 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 mugs are made of ceramic (non-porcelain). They are white with a “coffee” decal and measure approximately 3 inches in height, with a top diameter measuring 4 inches and a base diameter measuring 1 ¾ inches.
The applicable subheading for the mugs will be 6912.00.4400, 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 small metal tin will be 7310.29.0050, HTSUS, which provides for Tanks, casks, drums, cans, boxes and similar containers, for any, material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free.
The applicable subheading for the stainless steel stencil will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchenware, other, kitchenware. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the frother will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor…food grinders, processors and mixers…other food mixers. The rate of duty will be 4.2%.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
The vanilla and cinnamon sugars, cocoa powder, frothy cappuccino mix and mugs 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.
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