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N033810 N0 Ruling Active

The tariff classification of drink mixes, sugar, and a plastic shaker with jigger cap, in a metal bucket from China.

Issued August 15, 2008 by U.S. Customs and Border Protection.

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N0 N033810 (August 15, 2008)

Tariff classification

HTS codes: 1701.91.3000, 7323.99.9060, 2106.90.9972, 3924.10.4000, 1701.99.5090, 1701.91.1000, 1701.99.1090

Headings: 3924, 1701, 2106, 7323

Product description

The sample was examined and disposed of. Item no. DM-225458 consists of two 280 ml bottles of liquid drink mix, a plastic shaker with a jigger cap, two tins filled with “rimming” sugar, in a metal bucket. The Green Apple Drink Mix and the Pomegranate Drink Mix each contain water, sugar, citric acid or malic acid, natural and artificial flavor, preservatives and color. The tins measure approximately 4 inches in diameter. One is filled with white sugar, the other is filled with red-colored sugar. The oval-shaped metal bucket is said to be made of iron and measures approximately 11 inches long, 9-1/2 inches wide, and 4-1/2 inches tall.

CBP rationale

The applicable subheading for the red sugar contained in item no. DM-225458 if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form…other… containing added coloring but not containing added flavoring matter. the applicable subheading will be 1701.91.3000, HTSUS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTSUS, may be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTSUS. The applicable subheading for the white sugar will be 1701.99.1090, HTSUS, which provides for cane or beet sugar and chemically pure sucrose, in solid form…Other…Other…Other. the applicable subheading will be 1701.99.5090, HTSUS. The duty rate will be 35.74 cents per kilogram. The applicable subheading for the Green Apple Drink Mix and the Pomegranate Drink Mix will be 2106.90.9972, 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 with jigger cap will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics…tableware and kitchenware…other. The applicable subheading for the iron bucket will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated with precious metal…other…other…other.

Full text

N033810 August 15, 2008 CLA-2-17:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1701.91.1000, 1701.91.3000, 1701.99.1090, 1701.99.5090, 2106.90.9972, 3924.10.4000, 7323.99.9060 Ms. Lucia Wang Shonfeld’s USA, Inc. 2850 Red Hill Avenue Suite 150 Santa Ana, CA 92705 RE: The tariff classification of drink mixes, sugar, and a plastic shaker with jigger cap, in a metal bucket from China. Dear Ms. Wang: In your letter June 26, 2008, you requested a tariff classification ruling. A sample, ingredients breakdowns, and pictorial literature were submitted with your letter. The sample was examined and disposed of. Item no. DM-225458 consists of two 280 ml bottles of liquid drink mix, a plastic shaker with a jigger cap, two tins filled with “rimming” sugar, in a metal bucket. The Green Apple Drink Mix and the Pomegranate Drink Mix each contain water, sugar, citric acid or malic acid, natural and artificial flavor, preservatives and color. The tins measure approximately 4 inches in diameter. One is filled with white sugar, the other is filled with red-colored sugar. The oval-shaped metal bucket is said to be made of iron and measures approximately 11 inches long, 9-1/2 inches wide, and 4-1/2 inches tall. The applicable subheading for the red sugar contained in item no. DM-225458 if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form…other… containing added coloring but not containing added flavoring matter. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.3000, HTSUS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.91.3000, HTSUS, may be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTSUS. The applicable subheading for the white sugar will be 1701.99.1090, HTSUS, which provides for cane or beet sugar and chemically pure sucrose, in solid form…Other…Other…Other. The rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.99.5090, HTSUS. The duty rate will be 35.74 cents per kilogram. The applicable subheading for the Green Apple Drink Mix and the Pomegranate Drink Mix will be 2106.90.9972, 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 with jigger cap 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. The applicable subheading for the iron bucket will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated with precious metal…other…other…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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