The tariff classification of a glass bottle containing a cookie mix, and a cookie cutter from China.

N013456 July 27, 2007 CLA-2-19:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1901.20.6500, 1901.20.7000, 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of a glass bottle containing a cookie mix, and a cookie cutter from China. Dear Mr. Gat: In your letter dated June 14, 2007 you requested a tariff classification ruling. Ingredients breakdowns and pictorial literature for two products were submitted with your letter. The sample submitted for one of the products was examined and disposed of. The products consist of 500-ml, shaped glass bottles approximately 8 inches tall, filled with cookie mix. Steel cookie cutters are tied to the necks of the bottles. The cookie mix in item no. CCO-223142A consists of flour, chocolate chips, sugar, cocoa powder, butterfat, lecithin, vanilla, white sugar (over 10 percent), brown sugar (over 10 percent), baking powder, salt, and baking soda. The cookie mix in item no. CCO-223142B consists of flour, ginger powder, baking soda, cinnamon sugar, white sugar (over 10 percent), cinnamon powder, and salt. The brown and white-colored ingredients of the mix fill the bottle in alternating layers. Depending upon the mix, only the addition of butter, eggs, molasses, and vanilla are added prior to baking. The applicable subheading for the cookie mix in item no. CCO-223142A and item no. CCO-223142B, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 19, will be 1901.20.6500 Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis…mixes and doughs for the preparation of bakers’ wares of heading 1905…other…other…mixes and doughs described in additional U.S. note 1 to chapter 19…described in additional U.S. note 3 to this chapter and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 19 have been reached, the cookie mixes will be classified in subheading 1901.20.7000, HTS, and dutiable at the rate of 42.3 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1901.20.7000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.19.11 to 9904.19.18, HTS. The applicable subheading for the steel cookie cutter will be 8205.51.3030, HTSUS, which provides for handtools…not elsewhere specified or included…other handtools …and parts thereof…household tools…of iron or steel…other…kitchen and table implements. The rate of duty will be 3.7 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