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NY K83118

February 12, 2004
CLA-2-21:RR:NC:2:228 K83118


TARIFF NO.: 2106.90.9997, 7323.99.9060

Mr. Shachar Gat
16871 Noyes Avenue
Irvine, CA 92606

RE: The tariff classification of a gift set from China.

Dear Mr. Gat:

In your letters dated September 23, 2003, and February 3, 2004, you requested a tariff classification ruling.

The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns were submitted with your second letter. Item no. SY-205672 is comprised of a 180-ml bottle of Strawberry Infused Syrup, a 180-ml bottle of Apple Cinnamon Infused Syrup, and a small metal pancake pan. The syrups contain 55 percent sugar, 35.9 percent water, 9 percent fructose corn sweetener, and less than one percent each of vanilla, cream, and caramel color. The Strawberry Infused Syrup also contains 2.4 percent strawberries. The Apple Cinnamon Infused Syrup also contains 4.45 percent cinnamon sticks and 4.1 percent dried apple.

The applicable subheading for the Strawberry Infused Syrup and the Apple Cinnamon Infused Syrup will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the metal pan will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metalothercookingware. The rate of duty will be 5.3 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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