The tariff classification of Products CCO-223133 (A, B, C) "Hot Drinks Tower Set" from China.

N013907 August 9, 2007 CLA-2-17:RR:NC:SP:232 CATEGORY: Classification TARIFF NO.: 0906.10.0000; 1704.90.3550; 1806.90.5500; 1806.90.5900; 2101.12.5400 6912.00.4400; 7310.29.0050; 8205.51.3030; 9801.00.1097 Shonfeld’s USA Att.: Shachar Gat/Lucia Wang 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Products CCO-223133 (A, B, C) “Hot Drinks Tower Set” from China. Dear Mr. Gat: In your letter dated July 9, 2007, you requested a tariff classification ruling. You submitted descriptive literature, product photographs, ingredients breakdowns, and a sample with your request. Products CCO-223133A, and C each consist of a small metal can filled with a cocoa mix, a box filled with mini marshmallows, a ceramic mug, and a small stainless steel whisk. Product CCO-223133B consists of a small metal can filled with a café latte mix, a box of cinnamon sticks, a ceramic mug and a small stainless steel grater. Product CCO-223133A contains Raspberry Hot Cocoa Mix (54.0 percent sugar, 15.0 percent whey powder, 12.0 percent non-dairy creamer, 8.4 percent cocoa treated with alkali (Dutch processed) 8.0 percent skimmed milk powder, 6.9 percent corn syrup solids, 4.77 percent hydrogenated coconut oil, 1.0 percent salt, and less than one percent each of sodium caseinate, mono-diglycerides, lecithin, guar-xanthan gum, and natural and artificial flavors). Product CCO-223133B contains Café Latte (50 percent sugar, 36.5 percent non- dairy creamer, 21.0 percent corn syrup solids, 14.5 percent hydrogenated coconut oil, 4.5 percent Dutch cocoa, 3.8 percent non-fat milk powder, 3.0 percent coffee and less than 1.0 percent vanilla, salt, lecithin, guar & xanthan gum, silicon dioxide and mono-diglycerides). Product CCO-215606C contains Chocolate Hot Chocolate Mix (54 percent sugar, 15 percent whey powder, 12 non-dairy creamer, 8 percent Dutch cocoa, 8 percent skimmed milk powder, 7 percent corn syrup solids, 5 percent hydrogenated coconut oil, 1 percent salt, and less than one percent each of caseinate, mono-diglycerides, lecithin, guar-xanthan gum, and vanilla flavor). Products CCO-223133A, B and C are not classifiable as a set, because the articles are not put up together for retail sale to meet a particular need or carry out a specific activity. Therefore, each article must be classified individually. The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cinnamon and cinnamon-tree flowers, neither crushed nor ground. The rate of duty will be free. The applicable subheading for the mini marshmallows 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 duty rate will be 5.6 percent ad valorem. The applicable subheading for the Raspberry Hot Cocoa Mix and the Double Hot Chocolate Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, HTSUS, which provides for chocolate and other food preparations containing cocoa…other…other…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 3.5 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 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the Café Latte Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTSUS, 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 The Double Hot Chocolate, Raspberry Hot Chocolate and Café Latte Mix, being of U.S. origin, exported to China to be repacked and incorporated into the gift pack, will be eligible for entry as American goods returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the repackaged double chocolate cocoa will be 9801.00.1097, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad… other…other. Products classifiable in subheading 9801.00.1097 are free The mugs are made of ceramic (non-porcelain). Product CCO-223133A is brown with a “Cocoa: decal, product CCO-223133B is ivory with a “Coffee: decal and product CCO-223133C is burgundy with a “Cocoa” decal. The mug measures approximately 5 ¼ inches in height, with a top diameter measuring 3 ½ inches and a base diameter measuring 2 ½ inches. The applicable subheading for the ceramic mugs will be 6912.00.4400, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Mugs and other steins.” The rate of duty will be 10 percent ad valorem. The applicable subheading for the small metal cans containing the Raspberry Hot Chocolate Mix, Double Hot Chocolate Mix and the Café Latte Mix will be 7310.29.0050, HTSUS, which provides for tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment…of a capacity of less than 50 liters…other…other. The rate of duty will be free. The applicable subheading for the stainless steel whisk and grater, will be 8205.51.3030, HTSUS, which provides for hand tools (including glass cutters) not elsewhere specified or included… other hand tools (including glass cutters) and parts thereof…household tools, and parts thereof…of iron or steel…other (including parts)…kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. The Double Hot Chocolate Mix, Raspberry Hot Chocolate Mix, Café Latte Mix, Mini Marshmallows, cinnamon sticks and ceramic table/kitchenware are 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. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332. 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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division