The tariff classification of a cookie mix from China

NY J86636 July 8, 2003 CLA-2:RR:NC:2:228 J86636 CATEGORY: Classification TARIFF NO.: 1901.20.6500; 1901.20.7000; 7013.99.5000; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA, Inc. 16871 Noyes Avenue Irvine, CA 92606 RE: The tariff classification of a cookie mix from China Dear Mr. Gat: In your letter dated June 26, 2003 you requested a tariff classification ruling. A sample, ingredients breakdown, and descriptive literature accompanied your letter. The sample was examined and disposed of. Product no. CKT-204689, Twinkle Little Cookie consists of a glass, star-shaped bottle, approximately 8½ inches tall, filled with alternating layers of flour mix (flour, egg yolk powder, ginger powder, cinnamon powder, baking soda, salt, white pepper powder), white sugar, and brown sugar. The bottle has a wax seal over a metal, screw-top cap, and a metal, star-shaped cookie cutter tied to the neck of the bottle. The cost of the bottle is approximately 44 cents. Instructions on the accompanying hang tag direct the consumer to remove the top layer of brown sugar crystals, blend the remaining ingredients together with a small quantity of water, producing a batter with a dough-like consistency, placing spoonfuls of the mix onto a cookie sheet, sprinkling with the brown sugar crystals initially removed, and baking. The contents of the bottle is said to yield approximately 13 cookies. The applicable subheading for the contents of the bottle, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500 Harmonized Tariff Schedules of the United States (HTS), 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 product 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, HTS, 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, HTS, 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. 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