N033807 N0 Ruling Active

The tariff classification of drink mixes and plastic popsicle molds from China.

Issued July 25, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 2106.90.9972

Headings: 3924, 2106

Product description

The sample was examined and disposed of. Item no. DM-225451 Frozen Peppermintini Set, is comprised of a 200ml glass bottle containing a red colored liquid and a plastic mold to make four freeze pops. The peppermint drink mix contains approximately 63 percent water, 37 percent sugar, and less than one percent, each, of citric acid, natural and artificial flavor, preservatives, and color. To make frozen peppermint martini freeze pops, the drink mix is combined with water and alcohol, the plastic handle/cap is inserted, and the mold is placed into the freezer for four hours.

CBP rationale

The applicable subheading for the drink mix 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 popsicle molds will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics…tableware and kitchenware…other.

Full text

N033807 July 25, 2008 CLA-2-21:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9972, 3924.10.4000 Ms. Lucia Wang Shonfeld’s USA, Inc. 2850 Red Hill Avenue Suite 150 Santa Ana, CA 92704 RE: The tariff classification of drink mixes and plastic popsicle molds from China. Dear Ms. Wang: In your letter dated June 26, 2008, you requested a tariff classification ruling. A sample, pictorial literature, and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. Item no. DM-225451 Frozen Peppermintini Set, is comprised of a 200ml glass bottle containing a red colored liquid and a plastic mold to make four freeze pops. The peppermint drink mix contains approximately 63 percent water, 37 percent sugar, and less than one percent, each, of citric acid, natural and artificial flavor, preservatives, and color. To make frozen peppermint martini freeze pops, the drink mix is combined with water and alcohol, the plastic handle/cap is inserted, and the mold is placed into the freezer for four hours. The applicable subheading for the drink mix 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 popsicle molds will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles and toilet 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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