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NY F87585

June 13, 2000

CLA-2-21:RR:NC:SP:232 F87585


TARIFF NO.: 1905.30.0049; 6912.00.4400

Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 E. 2nd Street – Suite #4
Long Beach, CA 90803

RE: The tariff classification of Product CCO-200140 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-200140, marketed as a “coffee set”. This consists of a shrink-wrapped retail assortment in a cardboard box which has a clear rectangular panel for viewing the contents. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample.

Product TE-200140 contains a variety of items. It contains two 4 inch tall, 3 inch diameter ceramic mugs which are decorated with decals. The top half of the box displays an individually foil-wrapped wafer cookie positioned in the center. The cookie has a thin layer of chocolate in its center and is said to consist of wheat flour, hydrogenated palm oil, sugar, cocoa liquor, whole milk powder, powdered egg whites, rice flour, soybean flour, lecithin, salt, and sodium bicarbonate. The box features a packet of flavored coffee powder placed on either side of the cookie. One packet is described as “Irish Cream” flavored instant coffee mix while the other is said to be “Amaretto” flavored instant coffee mix. Both of these coffee mixes are said to contain sugar, nondairy creamer, coffee, and artificial flavor. All of the above-mentioned products are securely mounted on a cardboard backing so as to be visible to the consumer.

The combination of items in Product TE-200140 is not classifiable as a set and therefore each item is classified individually. The applicable tariff provision for the wafer cookies 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 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.

Your inquiry does not provide enough information for us to give a classification ruling on the flavored coffee mixes. Your request for a classification ruling should include a breakdown of the component materials of the coffee mixes by weight and percentage of ingredients. Specifically, what percent of the mixes is sugar?

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.


Robert B. Swierupski

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