The tariff classification of flavor straws from China

NY M86629 October 20, 2006 CLA-2-18:RR:NC:N2:228 M86629 CATEGORY: Classification TARIFF NO.: 1806.90.9090; 2106.90.9997 Mr. John Pellegrini McGuire Woods LLP 1345 Avenue of the Americas New York, NY 10105-0106 RE: The tariff classification of flavor straws from China Dear Mr. Pellegrini: In your letter dated September 29, 2006, on behalf of Unistraw International Limited, you requested a tariff classification ruling. A sample was submitted with earlier correspondence. The product consists of a clear plastic straw, approximately 6-3/4 inches long and ¼-inch in diameter, filled with a chocolate or strawberry “flavoring agent” in the form of spherical beads approximately 1/16-inch in diameter. Recessed approximately ½-inch from the ends of the straw is an inverted, conical-shaped, perforated “cap.” The cap holds the flavoring agents in place while permitting liquid to be drawn through the straw. The chocolate flavoring agent is said to be composed of 50 percent sugar, 30 percent starch, 10 percent cocoa, and 10 percent flavoring. The strawberry flavoring agent is said to consist of 50 percent sugar, 40 percent starch, and 10 percent flavoring. The flavor straws are packed for retail sale in sealed, printed, plastic sleeves, one straw per sleeve. In your letter, you suggest the flavor straws are composite goods whose essential character is imparted by the plastic straw, and classified in subheading 3917.39.00, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The classification of the flavor straws will be determined by the tariff classification of the flavoring agents within the straw. The applicable subheading for the chocolate flavor straw will be 1806.90.9090, HTSUS, which provides for chocolate and other food preparations containing cocoa…other…other…other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the strawberry flavor straw will be 2106.90.9997, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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 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