CLA-2-22:OT:RR:NC:232
Ms. Judy Kearney
Network Broker International, Inc.
100 N. Centre Avenue, Suite 204
Rockville Centre, NY 11570
RE: The tariff classification of Juice drinks from Poland
Dear Ms. Kearney:
In your letter dated October 14, 2014 you requested a tariff classification ruling on behalf of your client Surprise Drinks. Samples and information were submitted with your request. Samples were reviewed and disposed of. The products are described as “Surprise Drinks” fruit punch (Jurassic and Fairy Tale) made in Poland. The product is said to contain 62 percent apple juice from concentrate, 15 percent orange juice from concentrate, 8 percent tangerine juice from concentrate, malic acid, vitamin C, vitamin A, and natural flavor.
All of the juice drinks will be packaged in plastic bottles with a toy incorporated into the packaging. The front of the plastic bottle has a small indentation that holds a 1 ½ inch plastic capsule. Inside the capsule is a small soft plastic three dimensional dinosaur (Jurassic) or a plastic figurine with a stand, plastic charm and plastic toy ring (Fairy Tale) intended for either a boy or a girl. The juice drinks will be marketed for retail distribution to be consumed by children in the United States.
The applicable subheading for the Surprise Drinks, Fruit Punch (Jurassic and Fairy Tale) will be 2202.90.3700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Fruit or vegetable juices, fortified with vitamins or minerals: Other: Mixtures of juices. The duty rate will be 7.4 cents per liter
The applicable heading for the plastic figurine with stand will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics..: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the plastic charm and plastic ring, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.4500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Toy jewelry (except parts).” The rate of duty will be free. The applicable subheading for the plastic charm and plastic ring, if valued over 20 cents per dozen pieces or parts, will be 7117.90.6000, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Toy jewelry (except parts) valued not over 8 cents per piece.” The rate of duty will be free.
The applicable heading for the soft plastic three dimensional dinosaur (Jurassic) will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
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/.
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 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 [email protected] for Chapter 22, National Import Specialist Gary Kalus at [email protected] for Chapter 39, National Import Specialist Neil Levy at [email protected] for Chapter 71, and National Import Specialist James Forkan at [email protected] for chapter 95.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division