CLA-2-17:RR:NC:SP:232 I81287
Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606
RE: The tariff classification of various gift sets from China
Dear Mr. Gat:
In your letter dated April 26, 2002 you requested a tariff classification ruling.
Samples, descriptive literature and photographs were submitted with your request. The subject merchandise consists of four types of gift sets. Item CO-202750 is described as the “Du Monde Café Set”, and includes two coffee mugs decorated with decals, two glass tubes, one filled with vanilla flavored sugar (90% sugar, 10% vanilla) and the other with cinnamon flavored sugar (90% sugar, 10% cinnamon), a box of chocolate chip cookies, a box of cocoa wafers, a metal canister of “French Vanilla” flavored instant coffee, and a metal canister of “Mocha” flavored instant coffee. All of the above items are contained in a mesh metal tray with wooden dowel handles.
The chocolate chip cookies contain wheat flour, vegetable shortening, sugar, chocolate chips, whole milk powder, cocoa, salt, and lecithin. The cocoa wafers contain wheat flour, hydrogenated palm oil, sugar, chocolate liquor, whole milk powder, whey powder, rice flour, soybean flour, soybean lecithin, salt, and sodium bicarbonate. It is noted that there were no actual cookies or wafers inside the cardboard boxes, and no coffee inside the metal canisters.
Item CO-202840A is marketed as “Tea for One”. It consists of a metal canister said to hold “Earl Grey” tea (black tea, natural and artificial flavors). A mug, decorated with decals, sits on top of the metal canister. A foil wrapped cocoa wafer, containing wheat flour, hydrogenated palm oil, sugar chocolate liquor, whole milk powder, whey powder, rice flour, soybean flour, soybean lecithin, salt and sodium bicarbonate, is inside of the mug. A spherical metal tea infuser hangs by a small chain from the handle of the mug. All of the above items are tied together with a silver string. It is noted that the metal canister did not contain tea.
Item CO-202840B is marketed as “Cocoa for One”. It consists of a metal canister said to hold instant cocoa powder. A mug, decorated with decals, sits on top of the metal canister. A plastic bag of mini marshmallows is inside of the mug. A small metal whisk is attached to the handle of the mug with a thin silver string. All of the above items are tied together with a silver string. It is noted that the metal canister did not contain cocoa powder.
Item CO-202840C is marketed as “Coffee for One”. It consists of a metal canister said to hold hazelnut flavored coffee. A mug, decorated with decals, sits on top of the metal canister. A plastic bag of cinnamon sticks is inside of the mug. The submitted literature indicates that the product contains a small grater. However, a grater was not attached to the submitted sample. All of the above items are tied together with a silver string. It is noted that the metal canister did not contain coffee.
The applicable subheading for 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.
The applicable tariff provision for the vanilla flavored sugar and the cinnamon flavored 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 (HTS), 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 general rate of duty will be 6 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 1701.91.5800, HTS, and dutiable at the general rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
The applicable subheading for the marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the chocolate chip cookies, and cocoa wafers will be 1905.30.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The rate of duty will be free.
The applicable subheading for the mugs will be 6911.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware …of porcelain or china: Other…Other…Other…Mugs and other steins. The rate of duty will be 14.7 percent ad valorem.
The applicable subheading for the metal canister will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), 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 metal tray will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Other: Not coated or plated with precious metal: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the tea infuser will be 7615.19.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of aluminum…: Other: Cooking and kitchenware: Not enameled or glazed and not containing nonstick interior finishes: Other …Cooking ware. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the grater and the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: 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 rate of duty will be 3.7 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the “French Vanilla”, “Mocha”, “Hazelnut” flavored instant coffees, the cocoa mix., and the “Earl Grey” tea. For the coffees and cocoa powder, your request for a classification ruling should include a breakdown of the component materials by weight and percentage of ingredients. Specifically, what percent of the mix is sugar? For the tea, indicate how the tea will be packaged inside the metal canister, i.e., tea bags, plastic bag, etc.
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 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division