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NY J89872

December 30, 2003
CLA-2-21:RR:NC:2:228 J89872


TARIFF NO.: 2106.90.9973, 2501.00.0000, 7013.29.2000, 9801.00.1097

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

RE: The tariff classification of a drink mix set from China.

Dear Mr. Gat:

In your letters dated October 20, 2003, and November 25, 2003, you requested a tariff classification ruling.

Samples and descriptive literature were submitted with your first letter. Country of origin information accompanied your second letter. The sample was examined and disposed of. Item no. DM-205584 contains a bottle of Margarita mix, a bottle of colored salt, and two margarita glasses. The Margarita mix consists of high fructose corn syrup, water, citric acid, natural and artificial flavor, sucrose acetate, and color. The drink mix and salt bottles measure 10-3/4 inches tall. The mix bottle contains 225 ml, and the salt bottle contains 220 grams, net weight. Instructions on the label direct the consumer to combine the mix with Tequila, Cointreau, and ice, in a blender, and pour into a glass with a salt-coated rim. The Margarita glasses have a unit value of $0.86 each.

The Margarita mix is a product of the United States, and the colored salt and glasses are from China. The components of the set are assembled in China.

The applicable subheading for the Margarita mix will be 2106.90.9973, HTS, which provides for food preparations not elsewhere specified or includedother otherpreparations for the manufacture of beveragesother. The rate of duty will be 6.4 percent ad valorem. The rate of duty will be unchanged in 2004.

The applicable subheading for the bottle of salt will be 2501.00.0000, HTS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The rate of duty will be free.

The applicable subheading for the margarita glasses will be 7013.29.2000, HTS, which provides for glassware of a kind used for table, kitchen, or similar purposes (other than that of heading 7010 or 7018) drinking glasses, other than of glass-ceramicsotherothervalued over $0.30 each but not over $3 each. The rate of duty will be 23.2 percent ad valorem. The rate of duty in 2004 will be 22.5 percent ad valorem.

The Margarita mix, a product of the United States, may be eligible for entry as an American good returned. If the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for this item will be 9801.00.1097, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad...other...other. Products classified in subheading 9801.00.1097 are free of duty.

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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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