The tariff classification of Product CCO-220554 from China.

NY M86169 September 27, 2006 CLA-2-17:RR:NC:SP:232 M86169 CATEGORY: Classification TARIFF NO.: 1704.90.3550, 1806.90.5500, 1806.90.5900, 6911.10.4500, 6912.00.4400, 7310.29.0050, 9801.00.1097 Mr. Shachar Gat Shonfeld’s USA 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Product CCO-220554 from China. Dear Mr. Gat: In your letter dated August 23, 2006, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. Product CCO-220554 consists of a small metal can filled with Double Chocolate Hot Chocolate Mix, a small metal can filled with French Vanilla Hot Cocoa Mix, a small bottle filled with mini marshmallows and two ceramic mugs. The mini marshmallows consist of 37.88 percent sugar, 35.10 percent corn syrup, 15.40 percent water, 5 percent dextrose, 4.5 percent gelatin, 2 percent cornstarch, and 0.12 percent natural and artificial flavor. The Double Chocolate Hot Chocolate Mix contains 54 percent sugar, 15 percent whey powder, 12 percent non-dairy creamer, 8.4 percent Dutch cocoa, 8 percent skimmed milk powder, 6.9 percent corn syrup solids, 4.77 percent hydrogenated coconut oil, 1 percent salt, and less than one percent each of caseinate, mono-diglycerides, lecithin, guar-xanthan gum, and vanilla flavor. The French Vanilla Hot Chocolate Mix consists of 68 percent sugar, 9 percent whey powder, 7.2 percent non-dairy creamer, 5.8 percent Dutch cocoa, 4.80 skimmed milk powder, 4.14 percent corn syrup solids, 4 percent vanilla, 2.86 percent hydrogenated coconut oil, and less than one percent each of caseinate, mono-diglycerides, lecithin, salt, guar-xanthan gum, and vanilla flavor. You state that the two mugs, measuring approximately 4 inches tall, are made of non-porcelain ceramic and are only for inclusion in your retail gift packs, and are not for institutional use. Product CCO-220554 is 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 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 French Vanilla Hot Cocoa Mix and Double Chocolate 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, HTS, 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, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The Double Chocolate Hot Chocolate 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 of duty. The applicable subheading for the mugs when made of porcelain will be 6911.10.4500, HTSUS, which provides for Tableware, kitchenware, other household articles and toilet articles, of porcelain or china…tableware and kitchenware… other…other… other…mugs and other steins. The rate of duty will be 14 percent ad valorem. When not made of porcelain the applicable subheading for the 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 Double Chocolate Hot Chocolate Mix and the French Vanilla Hot Chocolate 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 Double Chocolate Hot Chocolate Mix, French Vanilla Hot Chocolate Mix, and Mini Marshmallows 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division