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NY J88569

September 24, 2003

CLA-2-18:RR:NC:SP:232 J88569


TARIFF NO.: 1704.90.3550; 1805.00.0000; 8205.51.3030

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

RE: The tariff classification of Product CCO-205738 from China

Dear Mr. Gat:

In your letter dated August 26, 2003, you requested a tariff classification ruling.

You submitted descriptive literature with your request. A mock-up product sample had previously been submitted. As the sample submitted is a prototype, the actual weight of the contents is not specified.

The subject merchandise is Product CCO-205738, a glass bottled styled to look a lot like an old fashioned quart of milk. The outside of the bottle is decorated with irregular black spots to resemble a cow’s markings. This is a retail item, marketed as “My Hot Chocolate”. The bottom two thirds of the bottle contains a dark powder, said to be cocoa powder. The top third holds small marshmallow cubes. There is a small stainless steel whisk suspended from the bottle’s neck by twine. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder.

The combination of items in Product CCO-205738 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.

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 steel whisk, 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.

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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