The tariff classification of cocoa mix from the United States and a mug from China.

N299869 August 28, 2018 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6912.00.4400; 9801.00.1098 Ms. Lauren Johnson Walgreens 304 Wilmot Road, MS 3163 Deerfield, IL 60015 RE: The tariff classification of cocoa mix from the United States and a mug from China. Dear Ms. Johnson: In your letter dated July 26, 2018, you requested a tariff classification ruling. You submitted a sample of an item identified as the “Jumbo Mug with Cocoa,” Walgreens Item Code (WIC) 785975, which consists of an assortment of two styles of mugs featuring superheroes Batman and Superman and a packet of cocoa mix. The mugs are extra-large size ceramic mugs made of stoneware measuring approximately 4.961” tall with 4.331” diameter across the open top and across the flat bottom. There is a stoneware loop handle on one side. The cocoa mix is a product of the United States, was exported from the United States, and is being returned within 3 years without any advance or improvement to the cocoa mix itself. The cocoa mix and the mug are packed together in China for retail sale in the United States. They are packed in a plastic bag, with the cocoa inside the mug, secured at the top with tape and a twist tie, decorative ribbon and a hangtag. The applicable subheading for the stoneware mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…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 cocoa mix pouches 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 these items will be 9801.00.1098, HTSUS, which provides for “Products of the United States when returned after being exported…without having been advanced in value or improved in condition by any process of manufacture or other means while abroad…Other…Other.” Products classified in subheading 9801.00.1098, HTSUS, are free of duty. 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 the World Wide Web at https://hts.usitc.gov/current. The food products 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 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division