United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L87450 - NY L87498 > NY L87493

Previous Ruling Next Ruling
NY L87493




September 28, 2005

CLA-2-17:RR:NC:SP:232 L87493

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550; 1806.90.5500; 1806.90.5900; 1806.90.9090; 6912.00.4400

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

RE: The tariff classification of “Hot Chocolate for Two” from the UK and Thailand

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 2311101263 Style 22542, called “Hot Chocolate for Two”. The sample is being returned to you as per your request. This product is an assortment of items that are packaged together in a cardboard box with a clear panel insert on top, for retail sale. The box contains two stoneware mugs, decorated with snowflake decals, a clear box holding 50 grams of mini marshmallows, a clear box holding 50 grams of milk chocolate flakes, a metal canister holding 150 grams of “White Christmas Hot Chocolate”, and a metal canister holding 150 grams of peppermint hot chocolate. The peppermint hot chocolate is a powdered drink mix containing sugar (over 10 percent), cocoa, dextrose, flavors, and salt. The consumer adds the powder to hot milk or water to produce a beverage. The stoneware mugs are 6¼ inches tall, including a 1¼-inch base, and are 3 inches in diameter.

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.

The applicable subheading for the peppermint hot chocolate drink mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the milk chocolate flakes will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the stoneware mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem.

Articles classifiable under subheading 6912.00.4400, HTS, which are products of Thailand, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: