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NY J86667

August 1, 2003

CLA-2-09:RR:NC:SP:232 J86667


TARIFF NO.: 0902.30.0010; 1905.32.0049; 4823.20.9000;

Mr. Shachar Gat
Shonfeld’s USA
16871 Noyes Avenue
Irvine, CA. 92606

RE: The tariff classification of Product SA-204768a from China

Dear Mr. Gat:

In a letter dated July 2, 2003, you requested a tariff classification ruling.

A product sample had been submitted earlier. The subject merchandise is part of item SA-204768a, a gift assortment that is packaged for retail sale, and is marketed as “Tea for One”. It contains a variety of items. There is a 3-inch tall, 3-inch diameter metal canister that is said to hold “Earl Gray” tea. Sitting on the canister is a 4¾ -inch tall tapered ceramic mug, decorated with printed words (cocoa, tea, coffee, cozy & warm, smells good). A foil wrapped packet said to hold cocoa wafers is to be inside the mug. The submitted literature indicates that the product contains a small tea infuser that hangs from the handle of the mug. However, this was not attached to the submitted sample. All of the above items are tied together with twine and packaged in an acetate sleeve. It is noted that the sample metal canister did not contain anything, but your subsequent submission supplied the necessary information.

You state that the “Earl Grey” tea is black tea and will be imported packaged in tea bags. The cocoa wafers are said to contain 27.8 percent hydrogenated palm oil, 24 percent wheat flour, 22.6 percent sugar, 7.5 percent whole milk powder, 7.5 percent rice flour, 3.8 percent chocolate liquor, 3.8 percent cocoa powder, 2.4 percent corn starch, and traces of soybean powder, sodium bicarbonate, lecithin and salt.

The combination of items in Product SA-204768a is not classifiable as a set and therefore each item must be classified individually. The canister, mug, and tea infuser mentioned above were classified in ruling NY J84809, dated June 19, 2003.

The literature provided, as well as the packaging, describes this product as containing “Earl Grey (black) tea in bags. For the purposes of this ruling it is therefore assumed that it does contain black tea. The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Tea, whether or not flavored: Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg...In tea bags. The rate of duty will be free. However, all immediate containers and wrappings, and all intermediate containers of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.

The applicable subheading for the paper tea bags will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other paper...: Filter paper and paperboard: Other. The rate of duty will be 0.4 percent ad valorem.

The applicable subheading for the cocoa wafers will be 1905.32.0049, 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: Waffles and wafersOther: Other. The rate of duty will be free.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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.


Robert B. Swierupski

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