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NY H82051

June 29, 2001

CLA-2-17:RR:NC:SP:232 H82051


TARIFF NO.: 1704.90.3550; 6912.00.4400; 7310.29.0050; 8205.51.3030

Mr. Nick Raagas
Shonfeld’s (USA), Inc.
Logistics Department
57 Romanelli Avenue
South Hackensack, NJ 07606

RE: The tariff classification of Product SA-201930 C from China

Dear Mr. Raagas:

In your letter dated May 11, 2001, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs, and a sample with your request. As the sample submitted appears to be a prototype, the actual weight of the contents is not specified.

The subject merchandise is Product SA-201930 C, a gift assortment that is wrapped and packaged for retail sale, and is marketed as “Cocoa for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold instant cocoa powder. Sitting on the canister is a 4-inch tall, 3-inch diameter ceramic mug, decorated with decals. Nestled on a foil sheet in the center of the mug is a small packet of mini marshmallows. The whole is then wrapped in a sleeve of clear acetate that is tied around with black cord, through which a small (5-inch long) metal whisk is inserted.

The combination of items in Product SA-201930 C is not classifiable as a set and therefore each item is classified individually. 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: OtherPut up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the ceramic mug 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.

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: OtherOther. The rate of duty will be free.

The applicable subheading for 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 cocoa mix. Your request for a classification ruling should include a breakdown of the component materials of the cocoa mix by weight and percentage of ingredients. Specifically, what percent of the mix 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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