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 > 2006 NY Rulings > NY M81616 - NY M81663 > NY M81642

Previous Ruling Next Ruling
NY M81642

---

March 27, 2006

CLA-2-17:RR:NC:2:232 M81642

CATEGORY: CLASSIFICATION

TARIFF NO.: 1701.91.5400, 1701.91.5800, 1704.90.3550, 1806.90.5500, 1806.90.5900

Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704

RE: The tariff classification of Medium Cocoa-Go-Round from China.

Dear Mr. Gat:

In your letter dated January 26, 2006, received February 1, 2006 and resubmitted February 28, 2006, you requested a tariff classification ruling.

The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns were submitted with your subsequent correspondence. Item CCO-218186 Medium Cocoa-Go-Round is comprised of six small boxes containing a cellophane bag filled with various cocoa mixes (original, raspberry, peppermint, French vanilla, and cinnamon) assembled to configure a merry-go-round. A clear plastic compartment containing cinnamon sugar, vanilla sugar, or mini marshmallows is inserted into the lid of each box. The boxes sit on a cardboard base attached to a small plastic turntable. The peppermint, raspberry, and classic cocoa mix each contain 54 percent sugar, 15 percent whey, 12 percent non-dairy creamer, 8.4 percent Dutch cocoa, 8 percent non-fat milk, 1 percent salt, and less than one percent each of guar gum, xanthan gum, and flavor. The French vanilla and cinnamon cocoa mix each contain 68.4 percent sugar, 9 percent whey, 7.2 percent non-dairy creamer, 5 percent Dutch cocoa, 4.8 percent non-fat milk, 4 percent vanilla powder (or cinnamon powder), and less than one percent each of salt, guar gum, xanthan gum and vanilla flavor. The mini marshmallows consist of 37.88 percent sugar, 35.10 percent corn syrup, 15.4 percent water, 5 percent dextrose, 4.5 percent gelatin, 2 percent corn starch, and 0.12 percent natural and artificial flavor.

Item CCO-218186 Medium Cocoa-Go-Round is not classifiable as a set because the products in the item are not put up to meet a particular need or carry out a specific activity. Therefore, each product must be classified individually.

The applicable tariff provision for the vanilla flavored sugar and the cinnamon sugar contained in item CCO-218186 Medium Cocoa-Go-Round, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid formother... containing added flavoring matter whether or not containing added coloring...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 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, 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 marshmallows contained in item CCO-218186 will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoaother confections or sweetmeats ready for consumption otherotherput up for retail saleother. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the cocoa (original, raspberry, peppermint, French vanilla, and cinnamon) contained in item CCO-218186, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17,will be 1806.90.5500, HTSUS, which provides for chocolate and other food preparations containing cocoaotherotherotherarticles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The duty rate will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the cocoa 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 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:

• Tariff No.: 1701.91.54 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/10% by wt. sugar, descr. in Ch17 US note 3, subj. to Ch17 US nte 8
• Tariff No.: 1701.91.58 - Cane/beet sugar & pure sucrose, refined, solid, w/added flavoring, o/10% by wt. sugar, descr. in Ch17 US note 3, not GN15/Ch.17 US nte 8
• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more