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NY D81247

September 10, 1998

CLA-2-09:RR:NC:SP:232 D81247


TARIFF NO.: 0901.21.0030; 1905.30.0049

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

RE: The tariff classification of Coffee and Biscuits 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 pack called "Chocolate Passion" which will include four three ounce tins of flavored coffee, four 1 ounce chocolate covered plastic spoons, and two packages of chocolate "biscotti" containing two cookies each. All the items in this gift package will be classified separately. 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, not decaffeinated, and not instant. The "biscotti" are hard, dark brown, chocolate-flavored biscuits with visible pieces of nuts. As no ingredient breakdown was provided it is assumed that the nuts are not peanuts.

The applicable tariff provision for the coffee 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.

The applicable tariff provision for the "biscotti" will be 1905.30.0049, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits: Other: Other. The general rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the chocolate covered spoons. Your request for a classification ruling should include the value of the plastic spoon and of the chocolate coating. It should also provide the breakdown of the total weight by volume of all the ingredients in the chocolate covering.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204

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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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.


Robert B. Swierupski

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