The tariff classification of drink mixes, salt, a metal bucket, and a plastic toy shovel from China.
Issued December 18, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2501.00.0000, 9503.90.0080, 2106.90.9972
Product description
The sample was examined and disposed of. Item no. DM-222293, At The Beach Margarita Party Bucket, is a two handled metal bucket, containing two 12-1/2 inch tall, 500 ml glass bottles of liquid drink mixes and a tin containing salt. The Strawberry Margarita and Original Margarita drink mixes consist of water, sugar, citric acid, natural and/or artificial flavor, sodium benzoate, preservatives, and color. The colored salt is packed in a tin measuring 5.25 inches in diameter. A plastic shovel measuring 7.75 inches long is tied to one of the handles of the bucket. Directions on the side of each bottle instruct the user to add alcohol and ice to make a margarita and to serve in a chilled coated glass.
CBP rationale
The applicable subheading for the Strawberry Margarita and Original Margarita drink mixes 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 salt will be 2501.00.0000, HTSUS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The applicable subheading for the plastic toy shovel will be 9503.90.0080, HTSUS, which provides for other toys…other…other.
Full text
N003559 December 18, 2006 CLA-2-21:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9972, 2501.00.0000, 9503.90.0080 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of drink mixes, salt, a metal bucket, and a plastic toy shovel from China. Dear Mr. Gat: In your letter dated November 9, 2006, you requested a tariff classification ruling. A sample, pictorial literature, and ingredients breakdowns were submitted with your letter. The sample was examined and disposed of. Item no. DM-222293, At The Beach Margarita Party Bucket, is a two handled metal bucket, containing two 12-1/2 inch tall, 500 ml glass bottles of liquid drink mixes and a tin containing salt. The Strawberry Margarita and Original Margarita drink mixes consist of water, sugar, citric acid, natural and/or artificial flavor, sodium benzoate, preservatives, and color. The colored salt is packed in a tin measuring 5.25 inches in diameter. A plastic shovel measuring 7.75 inches long is tied to one of the handles of the bucket. Directions on the side of each bottle instruct the user to add alcohol and ice to make a margarita and to serve in a chilled coated glass. The applicable subheading for the Strawberry Margarita and Original Margarita drink mixes 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 salt will be 2501.00.0000, HTSUS, which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The rate of duty will be free. The applicable subheading for the plastic toy shovel will be 9503.90.0080, HTSUS, which provides for other toys…other…other. The rate of duty will be free. 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/. Your inquiry does not provide enough information for us to issue a classification ruling on the metal bucket. Your request for a classification ruling should include information on the composition of the metal of the two handled bucket. Specifically, is the bucket made of tinplate? Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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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