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 > 2007 NY Rulings > NY N015118 - NY N015173 > NY N015118

Previous Ruling Next Ruling
NY N015118

August 23, 2007



TARIFF NO.: 1901.20.6500, 1901.20.7000, 8205.51.3030

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

RE: The tariff classification of glass bottles containing cookie mixes and an iron cookie cutter from China.

Dear Mr. Gat:

In your letter dated July 24, 2007, you requested a tariff classification ruling.

Samples, ingredients breakdowns and pictorial literature were submitted with your letter. The samples were examined and disposed of. Bottle Your Love Up with Cookie Mixes, is comprised of two 925 ml glass bottles, approximately 9 inches tall, filled with cookie mixes, and an attached iron cookie cutter or package of icing mix. Item no. CCO-223776A contains Chocolate Chip Cookie Mix consisting of flour, white sugar, white chocolate chips, brown sugar, baking soda, and salt, with an attached iron cookie cutter. Item no. CCO-223776B contains Sprinkle Sugar Cookie Mix consisting of flour, brown and white sugar, pink and white colored sprinkles, and baking soda. A heart-shaped paper package containing a bag filled with 1.5 ounces of powdered white icing mix is attached to the neck of the bottle. The chips, sprinkles, and brown and white-colored ingredients of the cookie mixes fill the bottles in alternating layers.

The applicable subheading for the Chocolate Chip Cookie Mix and the Sprinkle Sugar Cookie Mix if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500, HTSUS, which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoamixes and doughs for the preparation of bakers’ wares of heading 1905otherothermixes and doughs described in additional U.S. note 1 to chapter 19described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the cookie mixes will be classified in subheading 1901.20.7000, HTSUS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTS.

The applicable subheading for the iron cookie cutter in item no. CCO-223776A will be 8205.51.3030, HTSUS, which provides for handtoolsnot elsewhere specified or includedother handtools and parts thereofhousehold toolsof iron or steelotherkitchen 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 samples you submitted do not appear to be 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.

Your inquiry does not provide enough information for us to issue a classification ruling on the icing mix in item no. CCO-223776B. Your request for a classification ruling should include a complete ingredients breakdown for the icing mix. When this information is available, you may consider resubmission of your request.

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

Previous Ruling Next Ruling

See also: