The tariff classification of Product DM-205721 from China

NY J89548 October 31, 2003 CLA-2-17:RR:NC:SP:232 J89548 CATEGORY: Classification TARIFF NO.: 1701.91.1000; 1701.91.3000; 2501.00.0000; 6912.00.4810; 7013.29.1000; 7013.29.2000; 8215.99.2000; 9505.90.4000 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product DM-205721 from China Dear Mr. Gat: In your letter dated September 25, 2003, you requested a tariff classification ruling. You submitted descriptive literature with your request. Mock-up product samples were also included in the submission. As the samples submitted are prototypes, the actual weight of the contents is not specified. The subject merchandise is Product DM-205721, marketed as party drink sets. There were three different assortments, each for a particular drink, although no alcohol was included. All are packaged for retail sale in clear acetate boxes measuring approximately 5½ inches high, 6¾ inches wide, and 3½ inches deep. The packaging of all three products details drink recipes that the consumer can make when combining specific liquors while using the “drink sets”. The first item is “Shooterz”. This consists of a glass bottle containing green salt, two frosted shot glasses, each decorated with decals showing a drink recipe and a drawing of the drink in question (in this case margarita and strawberry daiquiri), and a small (4¾-inch diameter) ceramic plate with the word salt and a depiction of a salt cellar decalled on it. The second is called “Wee Tiki”. This also has a 4¾-inch diameter ceramic (non porcelain) plate, but this one is decorated with two tiki masks. The other components are a bottle of blue and green striped sugar, two party umbrellas, and two ceramic tiki-shaped, 4-inch tall tumblers. The last item is the “Daiquiri Party Set”. In this case the small ceramic plate has decals of a strawberry and a banana. Also included in the box are a bottle of pink, orange and white striped sugar and three metal two-tined forks (for spearing fruit) decorated with palm trees and/or monkeys on the handles. The combination of items in Product DM-205721 is not classifiable as a set and therefore each item is classified individually. It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the pink, orange and white sugar and the blue and green striped sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added coloring but not containing added flavoring matter: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS. The applicable subheading for the green colored salt will be 2501.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free flowing agents. The rate of duty will be free. The applicable subheading for the ceramic plates and tumblers will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, and other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other…Suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. The applicable subheading for the frosted shot glasses, when valued not over thirty cents each, will be 7013.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics: Other: Other: Valued not over $0.30 each. The rate of duty will be 29.4 percent ad valorem. When valued over thirty cents but not over three dollars each, the applicable subheading for the shot glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Drinking glasses, other than of glass-ceramics: Other: Other: Valued over $0.30 but not over $3 each. The rate of duty will be 23.2 percent ad valorem. The applicable subheading for the three drink forks will be 8215.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware: Other: Other: Forks: With rubber or plastic handles. The rate of duty will be 0.5 cents each plus 3.2 percent ad valorem. The applicable subheading for the two umbrella party favors will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles…Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The rate of duty will be free. 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, National Commodity Specialist Division