The tariff classification of a gift set in a metal holder from China.Dear Mr. Gat:

NY J83893 May 28, 2003 CLA-2-17:RR:NC:2:228 J83893 CATEGORY: Classification TARIFF NO.: 1701.91.5400, 1701.91.5800, 2101.12.5400, 2101.12.5800, 1905.31.0049, 2106.90.9997 6912.00.4400, 7323.99.9060 Mr. Shachar Gat Shonfeld’s 16871 Noyes Avenue Irvine, CA 92606 RE: The tariff classification of a gift set in a metal holder from China. Dear Mr. Gat: In your letter dated April 7, 2003, you requested a tariff classification ruling. A sample, ingredients breakdowns, and illustrative literature were submitted with your letter. The sample was examined and disposed of. Item no. BAG-204506 is comprised of a metal holder containing a bottle of vanilla flavored sugar, two tins of artificially flavored instant coffee (Irish Crème and Amaretto), two boxes of cookies (Cocoa Wafers and Chocolate Chip), a bottle of Amaretto-flavored syrup, and two ceramic mugs. The applicable tariff provision for the vanilla flavored sugar, 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 (HTS), which provides for cane or beet sugar and chemically pure sucrose in solid form: other... 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 general rate of duty will be 6 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 1701.91.5800, HTS, and dutiable at the general rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. The applicable subheading for the Chocolate Chip Cookies and Cocoa Wafers will be 1905.31.0049, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares…sweet biscuits… other…other. The rate of duty will be free. The applicable subheading for the flavored instant coffees, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: 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 10 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 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for the Amaretto-flavored syrup will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the ceramic mugs will be 6912.00.4400, HTS, which provides for other ceramic tableware, kitchenware…other than of porcelain or china…other, mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal holder will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal…other…other…other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the metal holder will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other… other…not coated or plated with precious metal…other…other…other. The rate of duty will be 3.4 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division