The tariff classification of a glass bottle containing a cookie mix, jelly beans, and a cookie cutter from China.

NY M84136 June 20, 2006 CLA-2-17:RR:NC:2:228 M84136 CATEGORY: Classification TARIFF NO.: 1704.90.3550, 1901.20.6500, 1901.20.7000, 7013.99.5000, 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of a glass bottle containing a cookie mix, jelly beans, and a cookie cutter from China. Dear Mr. Gat: In your letters dated April 12, 2006, and May 8, 2006, and you requested a tariff classification ruling. A sample and pictorial literature were submitted with your letter. The sample was examined and disposed of. Item no. CCO-219543 Jelly Bean Sugar Cookie Mix consists of a glass bottle approximately 9½ inches tall, in the shape of a star, filled with cookie mix and red and green jelly beans. The mix consists of approximately 64 percent flour, 23 percent brown sugar, 13 percent extract granular sugar, and less than one percent baking soda. The brown and white-colored ingredients of the mix and the jelly beans fill the bottle in alternating layers. A star-shaped cookie cutter is tied to the neck of the bottle. The cost of the bottle is approximately 45 cents. Instructions on the accompanying hang tag direct the consumer to blend the ingredients of the bottle (excepting the jelly beans) with ½ cup of butter, 1 egg, and 3/4 teaspoon of vanilla extract, placing the mix shaped into balls onto a cookie sheet, baking, and decorating with the jelly beans. The contents of the bottle is said to yield approximately two dozen cookies. The applicable subheading for the jelly beans will be 1704.90.3550, Harmonized Tariff Schedules of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…other… confections or sweetmeats ready for consumption…other…other… put up for retail sale…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the 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 cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…mixes and doughs described in additional U.S. note 1 to chapter 19…described 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 mix will be classified in subheading 1901.20.7000, HTS, 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, HTS, 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 star-shaped glass bottle will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware…other… other…valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the cookie cutter will be 8205.51.3030, HTSUS, which provides for handtools…not elsewhere specified or included…other handtools …and parts thereof…household tools…of iron or steel…other…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/. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division