The tariff classification of Product DCPI 231111260 from the UK

NY L87491 September 30, 2005 CLA-2-9:RR:NC:SP:232 L87491 CATEGORY: Classification TARIFF NO.: 0901.21.0030; 1806.90.9019 Ms. Patty Kittel Target Customs Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402 RE: The tariff classification of Product DCPI 231111260 from the UK Dear Ms. Kittel: In your letter dated August 30, 2005, on behalf of Target Stores, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is Product DCPI 231111260, Style 22546, called “Christmas Coffee”. The sample is being returned to you as per your request. This item contains two cardboard boxes packaged in an acetate sleeve for retail sale. The larger box is said to contain 200 grams of ground coffee with cinnamon and chocolate flavors added. The smaller box holds 80 grams of individually foil-wrapped milk chocolate praline truffles. The component items, although packaged together, are not classifiable as a set because they do not meet a particular need or carry out a specific activity. Therefore, all are separately classified. The applicable subheading for the ground coffee will be 0901.21.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Coffee, whether or not roasted or decaffeinated…: Coffee, roasted: Not decaffeinated…In retail containers weighing 2 kg or less. The rate of duty will be Free. The applicable subheading for the milk chocolate truffles will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem. 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 the 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division