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NY L87312

September 27, 2005

CLA-2-17:RR:NC:SP:232 L87312


TARIFF NO.: 1704.90.3550

Ms. Patty Kittel
Target Customs Brokers, Inc.
33 South Sixth Street
Minneapolis, MN 55402

RE: The tariff classification of “White Christmas Gift Set” from the UK

Dear Ms. Kittel:

In your letter dated August 30, 2005, on behalf of Target Stores, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is Product DCPI 2311101262 Style 22545, called “White Christmas Gift Set”. The sample is being returned to you as per your request. This product is an assortment of items that are packaged together for retail sale. This particular product consists of two metal canisters stacked within a clear plastic sleeve. The smaller canister contains 50 grams of mini marshmallows. The larger container holds 200 grams of “White Christmas Hot Chocolate”, a powdered drink mix containing sugar, cocoa butter, skimmed milk powder, dextrose, whey powder, flavors, salt, and preservatives. The consumer adds the powder to hot milk or water to produce a beverage.

The component items, although packaged together, are not classifiable as a set because they do not meet a particular need or carry out a specific activity. Therefore, all are separately classified. The applicable subheading for the mini 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.

Your inquiry does not provide enough information for us to give a classification ruling on the “White Christmas Hot Chocolate”. Your request for a classification ruling should include the complete ingredient breakdown by weight and percentage of ingredients. Also, please specify the percentage of milk solids in the product. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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