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NY M84135

July 3, 2006

CLA-2-17:RR:NC:2:232 M84135


TARIFF NO.: 1704.90.3550, 1806.90.5500, 1806.90.5900, 6912.00.4400, 7323.93.0045, 8205.51.3030

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

RE: The tariff classification of hot chocolate mix, marshmallows, mugs, whisk, and measuring spoon from China.

Dear Mr. Gat:

In your letters dated April 12, 2006, and May 8, 2006 you requested a tariff classification ruling.

The sample submitted with your first letter was examined and disposed of. An ingredients breakdown for the instant cocoa mix was submitted with your subsequent correspondence. Item CCO-219254 contains one bottle of instant cocoa mix, one bottle of marshmallows, two ceramic mugs, one whisk, and one measuring spoon. The instant cocoa mix consists of 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-xanthan gum and vanilla flavor. The 200-ml bottles containing the hot chocolate mix and marshmallows measure approximately 9-1/2 inches tall and 2 inches in diameter. The bottle containing the hot chocolate mix has a small steel whisk tied to the neck. The bottle containing the marshmallows has a metal measuring spoon tied to the neck. You state that the two mugs, measuring approximately 4-3/4 inches tall, are made of non-porcelain ceramic and are only for inclusion in your retail gift packs, and are not for institutional use.

Item CCO-219254 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 subheading for the marshmallows, will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoaother confections or sweetmeats ready for consumptionotherother put up for retail saleother. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the hot chocolate mix contained in item CCO-219254, 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, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in 1806.90.5900, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.

The applicable subheading for the stoneware mugs will be 6912.00.4400, HTSUS, which provides for ceramic tableware, kitchenwareother than of porcelain or chinatableware and kitchenwareotherothermugs and other steins. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the measuring spoon will be 7323.93.0045, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, cooking ware, other. The duty rate will be 2 percent ad valorem.

The applicable subheading for the whisk, will be 8205.51.3030, HTSUS, which provides for hand tools (including glass cutters) not elsewhere specified or includedother hand tools (including glass cutters) and parts thereofhousehold tools, and parts thereofof iron or steelother (including parts)kitchen and table implements. The rate of duty will be 3.7 percent ad valorem.

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.

Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332.

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.


Robert B. Swierupski

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