The tariff classification of glass bottles containing cookie mixes, an iron cookie cutter, and peppermint candy from China.

N013584 August 1, 2007 CLA-2-19:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1704.90.3550, 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, an iron cookie cutter, and peppermint candy from China. Dear Mr. Gat: In your letter dated June 14, 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. Snowman and Bear Baking Sets, consists of two 500 ml glass bottles, approximately 7½ inches tall, filled with cookie mix or brownie mix, and an attached iron cookie cutter or package of crushed peppermint candies. Item no. CCO-223141A consists of a bottle shaped like a snowman filled with Chocolate Chip Cookie Mix consisting of flour, sugar, chocolate chips, cocoa powder, butterfat, lecithin, vanillin, brown sugar, baking soda, and salt. A plastic container filled with crushed peppermint candies is attached to the bottle. Item no. CCO-223141B is a bottle in the shape of a bear filled with Chocolate Chip Brownie Mix consisting of flour, sugar, chocolate chips, cocoa powder, butterfat, lecithin, vanillin, brown sugar, and baking powder, with an attached iron cookie cutter. The brown and white-colored ingredients of the mixes fill the bottles in alternating layers. The applicable subheading for the crushed peppermints in item no. CCO-223141A, will be 1704.90.3550, Harmonized Tariff Schedule 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 mixes in items CCO-223141A CCO-223141B, 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…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 mixes 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 iron cookie cutter in item no. CCO-223141B 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/. 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. 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