The tariff classification of a gingerbread house kit andinstant coffee mixes from Canada

NY 873945 May 13, 1992 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1905.20.0000; 2101.10.4060 Mrs. Helen Sugar C.J. Tower, Inc. 128 Dearborn Street Buffalo, NY 14207-1300 RE: The tariff classification of a gingerbread house kit and instant coffee mixes from Canada Dear Mrs. Sugar: In your letters dated March 23, 1992 and April 28, 1992, on behalf of Cobblestone Kitchens, Inc., Toronto, Ontario, Canada, you requested a tariff classification ruling. Samples, submitted with your first letter, were examined and disposed of. Ingredients breakdowns were provided in your April correspondence. The Gingerbread House Kit, packed in a colorful, house-shaped container with an integral carrying handle, contains all the components needed to build and decorate a gingerbread house - pre-baked, shaped pieces of gingerbread, two packets of dry icing mix, an icing bag and metal applicator tip, and sealed packets of gum balls, chocolate lentils, mints, and gum drops. Cafe au Lait are instant coffee mixes in four varieties - mocha orange, Swiss mocha, chocolate raspberry, and amaretto cream. The primary ingredients in these mixes are sugar (40 or 50 percent), coffee creamer (20 percent), skim milk powder (13 percent), instant coffee (7 or 8 percent), and cocoa (4 percent). Other ingredients are corn syrup solids, salt, flavorings, silicon dioxide, and disodium phosphate. The coffee mixes are packed in paper pouches containing 250 grams, net weight. The applicable subheading for the gingerbread house kit will be 1905.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers' wares... gingerbread and the like. The duty rate will be free. The applicable subheading for the Cafe au Lait will be 2101.10.4060, HTS, which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. Goods classifiable under subheading 2101.10.4060, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport