M86172 M8 Ruling Active

The tariff classification of drink mixes and a plastic shaker from China.

Issued September 15, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 2106.90.9972

Headings: 3924, 2106

Product description

The samples were examined and disposed of. Item no. DM-220538 is comprised of two heart-shaped glass bottles measuring five inches tall containing liquid drink mixes, and a plastic shaker measuring 5-1/2 inches tall. The Raspberry Cosmo Love Potion and the Cranberry Cosmo Love Potion drink mixes each contain approximately 79 percent water, 19 percent sugar, 1.5 percent citric acid, and less than one percent each of flavor, malic or citric acid, dipotassium phosphate, sodium benzoate, potassium sorbate, and color. Directions on the packaging instruct the consumer to add vodka and ice cubes to make a Love Potion drink.

CBP rationale

The applicable subheading for the Cosmo Love Potion and the Cranberry Cosmo Love Potion drink mixes in item no. DM-220538 will be 2106.90.9972, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for food preparations not elsewhere specified or included… other… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The applicable subheading for the plastic shaker in item no. DM-220538 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles…of plastics…tableware and kitchenware… other.

Full text

NY M86172 September 15, 2006 CLA-2-21:RR:NC:2:228 M86172 CATEGORY: Classification TARIFF NO.: 2106.90.9972, 3924.10.4000 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of drink mixes and a plastic shaker from China. Dear Mr. Gat: In your letter dated August 23, 2006, you requested a tariff classification ruling. Samples, pictorial literature, and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Item no. DM-220538 is comprised of two heart-shaped glass bottles measuring five inches tall containing liquid drink mixes, and a plastic shaker measuring 5-1/2 inches tall. The Raspberry Cosmo Love Potion and the Cranberry Cosmo Love Potion drink mixes each contain approximately 79 percent water, 19 percent sugar, 1.5 percent citric acid, and less than one percent each of flavor, malic or citric acid, dipotassium phosphate, sodium benzoate, potassium sorbate, and color. Directions on the packaging instruct the consumer to add vodka and ice cubes to make a Love Potion drink. The applicable subheading for the Cosmo Love Potion and the Cranberry Cosmo Love Potion drink mixes in item no. DM-220538 will be 2106.90.9972, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for food preparations not elsewhere specified or included… other… other…preparations for the manufacture of beverages…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the plastic shaker in item no. DM-220538 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles…of plastics…tableware and kitchenware… other. The rate of duty will be 3.4 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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