What's the HS Code for "Cocoa Powder"?

NY I81537 May 24, 2002 CLA-2-18:RR:NC:SP:232 I81537 CATEGORY: Classification TARIFF NO.: 1805.00.0000 Mr. Kurt Scaturro Dairy House 4238 Utah Street St. Louis, MO 63116 RE: The tariff classification of cocoa powder from Ghana Dear Mr. Scaturro: In your letter dated May 9, 2002 you requested a tariff classification ruling. The subject merchandise is described as 10/12 natural cocoa powder. It is understood that the product contains no added ingredients. The applicable subheading for the 10/12 natural cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa powder, not containing added sugar or other sweetening matter. The duty rate will be 0.52 cents per kilogram. Articles classifiable under subheading 1805.00.0000, HTS, which are products of Ghana may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP". 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 john Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY E89968 November 26, 1999 CLA-2-18:RR:NC:SP:232 E89968 CATEGORY: Classification TARIFF NO.: 1805.00.0000 Ms. Lauren Keffer 120 North Myers Street, Suite “K” Burbank, CA 91506 RE: The tariff classification of Cocoa Powder from the Ivory Coast Dear Ms. Keffer: In your letter dated November 16, 1999, you requested a tariff classification ruling. You submitted a product description with your request. The subject merchandise is said to be cocoa powder with no additives, which will be imported in bulk for commercial use. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. Articles classifiable under subheading 1805.00.0000, HTS, which are products of the Ivory Coast may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".  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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY L86511 August 11, 2005 CLA-2-17:RR:NC:SP:232 L86511 CATEGORY: Classification TARIFF NO.: 1805.00.0000; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Product CCO-214679 from China Dear Mr. Gat: In your letter dated July 11, 2005, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-214679 marketed as “Irresistible Hot Cocoa”. Product CCO-214679 consists of a 925 milliliter milk bottle, with a “MOOlicious cocoa” decal. The bottle is filled with instant cocoa powder. Also inside the bottle, on the top of the cocoa powder, are heart-shaped marshmallows. A whisk is attached by twine to the neck of the bottle. These are packaged together to make one retail item. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The combination of items in Product CCO-214679 is not classifiable as a set, because the products do not meet a particular need or carry out a specific activity. Therefore, the cocoa powder with marshmallows and the whisk are classified individually. The applicable subheading for the cocoa powder with the marshmallows will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. The cocoa powder with marshmallows 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY A85910 July 31, 1996 CLA-2-18:RR:NC:FC:232 A85910 CATEGORY: Classification TARIFF NO.: 1803.10.0000; 1804.00.0000; 1805.00.0000 Mr. Beat Herrmann Max Felchlin, Inc. Bahnhofstrasse 63 6430 Schwyz, Switzerland RE: The tariff classification of Cocoa Butter, Cocoa Mass and Cocoa Powder from Switzerland. Dear Mr. Herrmann: In your letter dated June 24, 1996, you requested a tariff classification ruling. You sent descriptive literature and samples of three products. All are ready for use without further processing upon importation. The first item, product CS11E Cocoa Butter is said to be 100 percent granulated cocoa butter. It will be imported in 2.5 kg bags, packed four to a 10 kg case. It is intended for use to dilute couvertures or chocolate, to stabilize creams and giandujas. The second item, product CA01E Cocoa Block is formed into 1250 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 100 percent cocoa mass and will be used to flavor creams, icings, mixtures and pastes. The last item, product HA01E Cocoa Powder is a granular substance that will be imported in 1 kg bags, packed 6 to a case. It is said to consist of 100 percent cocoa powder, with at least 22 percent cocoa butter. It will be used to flavor and color biscuit mixtures, pastes and ice creams and for decoration. The applicable subheading for the CA01E Cocoa Block will be 1803.10.0000. Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa paste, whether or not defatted: Not defatted. The rate of duty will be free. The applicable subheading for the CS11E Cocoa Butter will be 1804.00.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa butter, fat and oil. The rate of duty will be free. The applicable subheading for the HA01E Cocoa Powder will be 1805.00.0000. Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

NY J88569 September 24, 2003 CLA-2-18:RR:NC:SP:232 J88569 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1805.00.0000; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product CCO-205738 from China Dear Mr. Gat: In your letter dated August 26, 2003, you requested a tariff classification ruling. You submitted descriptive literature with your request. A mock-up product sample had previously been submitted. As the sample submitted is a prototype, the actual weight of the contents is not specified. The subject merchandise is Product CCO-205738, a glass bottled styled to look a lot like an old fashioned quart of milk. The outside of the bottle is decorated with irregular black spots to resemble a cow’s markings. This is a retail item, marketed as “My Hot Chocolate”. The bottom two thirds of the bottle contains a dark powder, said to be cocoa powder. The top third holds small marshmallow cubes. There is a small stainless steel whisk suspended from the bottle’s neck by twine. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The combination of items in Product CCO-205738 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the steel whisk, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 812247 July 19, 1995 CLA-2-17:S:N:N7:232 812247 CATEGORY: Classification TARIFF NO.: 1701.99.1000; 1701.99.5000; 1805.00.0000 Mr. Richard Brown Yamato Customs Brokers U.S.A., Inc. 1180 McLester Street - Suite #1 Elizabeth, NJ 07201 RE: The tariff classification of Beet Sugar from Slovakia, Cane Sugar from the Republic of South Africa, Cocoa Powder from Brazil. Dear Mr. Brown: In your letter dated June 28, 1995, on behalf of One World Confections of Ojai, California, you requested a tariff classification ruling. You submitted descriptions of three products with your request. The first subject merchandise is described as granulated beet sugar from Slovakia which will be imported in bulk. The product will have a minimum sucrose content of 99.5 percent. The second product is described as granulated cane sugar from the Republic of South Africa which will be imported in bulk. This product will have a minimum sucrose content of 99.7 percent. The third item is described as organic cocoa powder from Brazil, to be imported in bulk and which is stated to contain no additives or colorings. The applicable subheading for the beet sugar and the cane sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: 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 1701.99.5000, HTS. The duty rate will be 41 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The duty rate will be 0.52 cents per kilogram. Articles classifiable under subheading 1701.99.1000, HTS, which are products of Slovakia or of the Republic of South Africa are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Articles classifiable under subheading 1805.00.0000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Sugars classifiable under subheading 1701.99.1000, HTS, or subheading 1701.99.5000, HTS, and which are products of Slovakia or the Republic of South Africa, although subject to quota restrictions as indicated, are not subject to any dumping duties. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY L86508 August 11, 2005 CLA-2-17:RR:NC:SP:232 L86508 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1805.00.0000; 7323.99.9030; 8205.51.3030 Mr. Shachar Gat Shonfeld’s USA 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Product CCO-214670 from China Dear Mr. Gat: In your letter dated July 19, 2005, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-214670 . Product CCO-214670 consists of two tall brown mugs with “cocoa” decals, a 200 milliliter bottle of mini marshmallows, and a 200 milliliter bottle of cocoa mix. A measuring spoon is attached by twine to the bottle of mini marshmallows, and a mini metal whisk is attached by twine to the bottle of cocoa mix. All of these products are packaged together to make one retail item. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The combination of items in Product CCO-214670 is not classifiable as a set, because the products do not meet a particular need or carry out a specific activity. Therefore, each item is classified individually. The applicable subheading for the mini marshmallows will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The duty rate will be 5.6 percent ad valorem. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the measuring spoon will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the mini metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. The mini marshmallows and the cocoa powder are 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. Your inquiry does not provide enough information for us to give a classification ruling on the mugs. Your request for a classification ruling should include the type of ceramic (porcelain, dolomite, earthenware, etc.) that comprises the mugs. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N205118 March 15, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.7400; 1704.90.7800; 1805.00.0000; 1806.20.8300 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Avenue Suite 300 Valley Stream, NY 11580 RE: The tariff classification of Chocolate from Japan and Malaysia Dear Ms. Miniaci: In your letter dated February 13, 2012, you requested a classification ruling. You submitted ingredient breakdown and samples. The samples were examined and disposed of. Nama White Base Chocolate, Nama Au Lait Base Chocolate, Nama Bitter Base Chocolate, Nama Mild Cacao Base Chocolate and Nama Champagne Base Chocolate are solid candies molded into round 1 ½ pieces. The country of origin for the previously listed products and the F White Chocolate Powder is Japan. The following products are in powder form: F White Chocolate Powder and Cocoa Powder F23-T Country of origin for Cocoa Powder F23-T is Malaysia. All products are bulk packed in 5 kilogram plastic bags, 2 bags to a carton. They are to be used as an ingredient to be mixed with various dairy and alcohol products to produce chocolates for retail sale. Nama White Base is said to contain 29.3 percent sugar, 35.7 percent cocoa butter, 22.6 percent whole milk powder, 8.4 percent skim milk powder, 3.5 percent lactose and less than 1 percent of emulsifier and flavor. F White Chocolate Powder is said to contain 38.8 percent sugar, 21.2 percent cocoa butter, 14.9 percent lactose, 12.1 percent whole milk powder, 9.9 percent skim milk powder, 3.0 percent vegetable oil and less than l percent of emulsifier and flavor. Cocoa Powder F23-T is said to contain 100 percent cocoa nibs. Nam Au Lait Base Chocolate is said to contain 38.6 percent sugar, 26.3 percent whole milk powder, 23.9 percent cocoa butter, 10.7 percent cocoa mass and less than 1 percent emulsifier and flavor. Nama bitter Base Chocolate is said to contain 42.3 percent sugar, 39.2 percent cocoa mass, 12.8 percent cocoa butter, 5.2 percent whole milk powder and less than 1 percent emulsifier and flavor. Nama Mild Cacao Base Chocolate is said to contain 37.0 percent sugar, 23.4 percent cocoa butter, 19.9 percent cocoa mass, 19.0 percent whole milk powder and less than 1 percent emulsifier and flavor. Nama Champagne Base Chocolate is said to contain 33.4 percent sugar, 35.5 percent cocoa butter 25.4 percent whole milk powder, 5.1 percent cocoa mass and less than 1 percent emulsifier and flavor. The applicable subheading for the Nama White Base Chocolate and F White chocolate powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1704.90.7400, Harmonized Tariff Schedules of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1704.90.7800, HTS, and dutiable at the rate of 43.7 cents per kilogram plus 11.3 percent ad valorem. In addition, products classified in subheading 1704.90.7800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTS.    The applicable subheading for the Cocoa Powder F23-T will be 1805.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the Nama Au Lait Base Chocolate; Nama Bitter Base Chocolate; Nama Mild Cacao Base Chocolate and Nama Champagne Base Chocolate will be 1806.20.8300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...other…other. The general rate of duty will be 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.05.01, HTSUS. 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 Frank Troise at 646-733-3031. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

NY J87521 August 6, 2003 CLA-2-17:RR:NC:SP:232 J87521 CATEGORY: Classification TARIFF NO.: 0906.10.0000; 1701.91.5400; 1701.91.5800; 1805.00.0000; 8205.51.3030; 8215.99.3000 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product SA-204129 from China Dear Mr. Gat: In your letter dated July 15, 2003, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product SA-204129 marketed as “coffee toppings”. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. Product SA-204129 consists of three ”Acropolis” bottles. These are 9½ inch tall, four sided bottles that taper from a width of 2 inches at the top to 1 inch at the bottom, and that stand on a 2 inch square flanged glass base. All have twine tied around the bottle neck. These are packaged together to make one retail item. One bottle is said to hold cocoa powder, and has a small metal whisk suspended from the twine. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The second bottle contains cinnamon sticks, and has a small metal grater dangling from its neck. The third bottle is described as vanilla sugar, and is said to consist of sugar with added vanilla bean extract and glucose. This bottle has a stainless steel measuring spoon (1 teaspoon) attached to the neck. The combination of items in Product SA-204129 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Neither crushed nor ground. The rate of duty will be Free. It is assumed, for the purposes of this ruling, that the flavored sugar is derived from sugar cane or sugar beet. The applicable subheading for the vanilla sugar, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added flavoring matter whether or not containing added coloring: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.5800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the grater and the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the stainless steel measuring spoon will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware and base metal parts thereof: Other: Other…Spoons and ladles: With stainless steel handles: Spoons valued under 25 cents each. The rate of duty will be 14 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J87441 August 6, 2003 CLA-2-17:RR:NC:SP:232 J87441 CATEGORY: Classification TARIFF NO.: 0906.10.0000; 1701.91.5400; 1701.91.5800; 1805.00.0000; 8205.51.3030; 8215.99.3000 Mr. Shachar Gat Shonfeld’s USA 16871 Noyes Avenue Irvine, CA. 92606 RE: The tariff classification of Product CCO-205424 from China Dear Mr. Gat: In your letter dated July 14, 2003, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-205424 marketed as “coffee flavoring”. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. Product CCO-205424 consists of three small (6 inches tall, 2 inches wide) bottles with curved sides that complement each other when fit together. All have twine tied around the bottle neck. These are packaged together to make one retail item. One bottle is said to hold cocoa powder, and has a small metal whisk suspended from the twine. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The second bottle contains cinnamon sticks, and has a small metal grater dangling from its neck. The third bottle is said to contain vanilla sugar, consisting of sugar and added vanilla for flavor. This bottle has a metal measuring spoon (1 teaspoon) attached to the neck. A phone call on August 4, 2003 ascertained that the spoon is stainless steel and is valued at 15 cents. The combination of items in Product CCO-205424 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Neither crushed nor ground. The rate of duty will be Free. It is assumed, for the purposes of this ruling, that the flavored sugar is derived from sugar cane or sugar beet. The applicable subheading for the vanilla sugar, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added flavoring matter whether or not containing added coloring: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.5800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the grater and the metal whisk, if of iron or steel, will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools (including glass cutters) not elsewhere specified or included…: Other handtools (including glass cutters) and parts thereof: Household tools, and parts thereof: Of iron or steel: Other (including parts)…Kitchen and table implements. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the stainless steel measuring spoon will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware and base metal parts thereof: Other: Other…Spoons and ladles: With stainless steel handles: Spoons valued under 25 cents each. The rate of duty will be 14 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N013512 July 30, 2007 CLA-2-17:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 1701.91.1000, 1701.91.3000, 1704.90.3550, 1805.00.0000, 2106.90.9972, 3924.10.4000 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of drink mixes, sugar, cocoa powder, peppermint candy and plastic stirrers from China. Dear Mr. Gat: In your letter June 14, 2007, you requested a tariff classification ruling. Samples, ingredients breakdowns, and pictorial literature were submitted with your letter. The samples were examined and disposed of. Item nos. DM-223109A, DM-223109B, and DM-223109C each consists of one 500 ml bottle of liquid drink mix, a plastic stirrer, and a plastic tube containing cocoa powder, crushed peppermints, or colored sugar, respectively. The Chocolate Martini Mix, Pomegranate Martini Mix, and the Peppermint Martini Mix each contain water, sugar, citric acid, natural and/or artificial flavor, preservatives and color. The sugar consists of sugar, color, and no flavor, and the cocoa powder contains no other ingredients. The applicable subheading for the tube of sugar in item no. DM-223109C, 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, HTS. The applicable subheading for the tube of crushed peppermints in item no. DM-223109B, will be 1704.90.3550, HTSUS, which provides for sugar confectionery (including white chocolate), not containing cocoa…other…confections or sweetmeats ready for consumption…other…other…put up for retail sale…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the tube of cocoa powder in item no. DM-223109A, will be 1805.00.0000, HTSUS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the Chocolate Martini Drink Mix in item no. DM-223109A, the Peppermint Martini Mix in item no. DM-223109B, and the Pomegranate Martini Mix in item no. DM-223109C, 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 stirrer contained in each item will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household 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/. 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 samples you submitted do 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

NY F87583 June 9, 2000 CLA-2-17:RR:NC:SP:232 F87583 CATEGORY: Classification TARIFF NO.: 0906.10.0000; 1701.11.1000; 1701.11.5000; 1805.00.0000; 1806.90.9090; 6912.00.4400; 8215.99.3000 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Product CCO-200295 from China Dear Mr. Harper: In your letter dated May 9, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-200295, marketed as a “cocoa set”. This consists of a shrink-wrapped retail assortment of items packaged in a cardboard box which has a clear panel for viewing the contents. As the package submitted appears to be a prototype, the weight of the items when imported may not be exactly as shown in the sample. Product CCO-200295 contains: two ceramic mugs; two 8 ½ inch long stainless steel teaspoons; a 7 inch long, 7/8 inch diameter glass tube with a screw-off metal lid containing what are said to be cinnamon sticks; a similar tube said to contain brown sugar; a 4 inch tall, 2 inch diameter, glass bottle with a metal lid which has a brown powder, said to consist of 10 percent cinnamon and 90 percent cocoa powder; a similar bottle containing a brown powder which is said to be 100 percent cocoa powder. All of these products are securely mounted on a cardboard backing so as to be visible to the consumer. The combination of items in Product CCO-200295 is not classifiable as a set and therefore each item is classified individually.  The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Neither crushed nor ground. The rate of duty will be Free. It is assumed, for the purposes of this ruling, that the polarity of the brown sugar is under 99.5 degrees and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the brown sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions will be 1701.11.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Raw sugar not containing added flavoring or coloring matter: Cane sugar. The rate of duty will be 1.4606 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 0.943854 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 1701.11.5000, HTS. The rate of duty will be 33.87 cents per kilogram. In addition, products classified under subheading 1701.11.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.01 to 9904.17.06, HTS. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the cinnamon flavored cocoa powder will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the mugs will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, …other than of porcelain or china: Tableware and kitchenware: Other: Other: Mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the spoons will be 8215.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spoons, forks, ladles, skimmers,  cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof: Other: Other: Spoons and ladles: With stainless steel handles: Spoons valued under 25 cents each. The rate of duty will be 14 percent ad valorem. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY L86509 August 11, 2005 CLA-2-17:RR:NC:SP:232 L86509 CATEGORY: Classification TARIFF NO.: 1805.00.0000; 1806.90.5500; 1806.90.5900; 1806.90.9090; 2101.12.5400; 2101.12.5800; 7310.29.0050 Mr. Shachar Gat Shonfeld’s USA 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Product CCO-214673 from China Dear Mr. Gat: In your letter dated July 11, 2005, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-214673. Product CCO-214673 consists of five mini metal cans containing Classic Hot Cocoa Mix, Raspberry Hot Cocoa Mix, Cinnamon Hot Cocoa Mix, Irish Cream Flavored Coffee Mix and Mocha Flavored Coffee Mix. The Classic Hot Cocoa Mix is stated to contain cocoa powder. It is assumed for the purposes of this ruling that the cocoa powder is, as the name implies, 100 percent cocoa powder. The Raspberry Hot Cocoa Mix contains sugar, non-dairy creamer, corn syrup, modified milk ingredient, stabilizers, emulsifier, free flow agent, cocoa powder, salt, xanthan gum and flavor. The Cinnamon Hot Cocoa Mix contains cinnamon powder and cocoa powder. The Irish Cream Coffee Mix contains sugar, non-dairy creamer, glucose syrup, caseinate, stabilizers, emulsifier, free flow agent, lactose, coloring agent, natural instant coffee and Irish cream flavor. The Mocha Coffee Mix contains sugar, non-dairy creamer, glucose syrup, sodium caseinate, stabilizers, emulsifier, free flow agent, instant coffee, and cocoa powder. The five mini metal cans are inside a cardboard partition, which sits atop two white mugs. The mugs contain “Coffee,” “Cocoa” and “Tea” decals and brown spiral designs. All of these products are packaged together in a cardboard and clear plastic box, with a silver ribbon around the outside, to make one retail item. The combination of items in Product CCO-214673 is not classifiable as a set, because the products do not meet a particular need or carry out a specific activity. Therefore, each item must be classified individually. The applicable subheading for the Classic Hot Cocoa Mix will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the Raspberry Hot Cocoa Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the Cinnamon Hot Cocoa MIx will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other. The duty rate will be 6 percent ad valorem. The applicable subheading for the Irish Cream Coffee Mix and the Mocha Coffee Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the mini metal cans will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The Classic Hot Cocoa Mix, Raspberry Hot Cocoa Mix, Cinnamon Hot Cocoa Mix, Irish Cream Flavored Coffee Mix and Mocha Flavored Coffee Mix are 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. Your inquiry does not provide enough information for us to give a classification ruling on the mugs. Your request for a classification ruling should include the type of ceramic (porcelain, dolomite, earthenware, etc.) that comprises the mugs. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY F87747 June 22, 2000 CLA-2-17:RR:NC:SP:232 F87747 CATEGORY: Classification TARIFF NO.: 0906.10.0000; 0909.10.0000; 1701.91.5400; 1701.91.5800; 1701.99.1000; 1701.99.5000; 1805.00.0000; 7323.99.9060 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Product CCO-200369 from China Dear Mr. Harper: In your letter dated May 9, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is Product CCO-200369, marketed as “coffee spices”. As the package submitted appears to be a prototype, the weight, and even the actual contents, of the individual items when imported may not be exactly as shown in the sample. Product CCO-200369 contains a variety of items, all attractively arranged in a decorative metal basket or rack. The rack, which can stand on a counter or be hung up, measures 14 inches long by 2 ½ inches deep. The front is 2 inches high, while the supportive back is 3 inches high. The front and sides are patterned with a series of metal outlines, which look like coffee cups with two wisps of steam rising from them. The back portion features a stylized metal outline of a round coffeepot, elevated so as to be visible above the contents. Nestled in the rack are six 4-inch tall glass bottles with metal screw lids. Each one is said to contain a product that can be added to flavor a cup of coffee. One bottle each is described as containing sugar, cocoa powder, cinnamon sugar, vanilla sugar, cinnamon sticks, and star anise.  The combination of items in Product CCO-200369 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the cinnamon sticks will be 0906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers: Neither crushed nor ground. The rate of duty will be Free. The applicable subheading for the star anise will be 0909.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: Seeds of anise or badian. The rate of duty will be Free. It is assumed, for the purposes of this ruling, that the polarity of the sugar is 99.5 degrees or above, and that the sugar is derived from sugar cane or sugar beet. The applicable subheading for the sugar, if described in additional U.S. note 5 to chapter 17 and entered pursuant to its provisions, will be 1701.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: 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 1701.99.5000, HTS. The duty rate will be 35.74 cents per kilogram. In addition, products classified under subheading 1701.99.5000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.08 to 9904.17.15, HTS. It is assumed, for the purposes of this ruling, that the flavored sugars are derived from sugar cane or sugar beet. The applicable subheading for the vanilla sugar and the cinnamon sugar, if described in additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, will be 1701.91.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Cane or beet sugar and chemically pure sucrose, in solid form: Other: Containing added flavoring or coloring matter: Containing added flavoring matter whether or not containing added coloring: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional  U.S. note 8 to this chapter and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If not described in additional U.S. note 3 to chapter 17 and not entered pursuant to its provisions, the applicable subheading will be 1701.91.5800, HTS. The duty rate will be 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified under subheading 1701.91.5800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the metal rack will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Other: Not coated or plated with precious metal: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N013903 August 9, 2007 CLA-2-17:RR:NC:2:232 CATEGORY: Classification TARIFF NO.: 1701.91.5400; 1701.91.5800; 1805.00.0000; 2101.12.5400; 2101.12.5800; 6912.00.4400; 7310.29.0050; 7323.93.0060; 8509.40.0025; 9801.00.1097 Shonfeld’s USA Att.: Shachar Gat/Lucia Wang 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Product CCO-223139 “Frothy Cappuccino Party Tray Set” from China. Dear Mr. Gat: In your letter dated July 9, 2007, you requested a tariff classification ruling. You submitted descriptive literature, product photographs, ingredients breakdowns, and a sample with your request. Product Frothy Cappuccino Party Tray Set, CC0-223139 is comprised of one 100-ml bottle each of vanilla flavored sugar, cinnamon sugar, and 100 percent cocoa powder, frothy cappuccino mix (50 percent sugar, 37.5 percent non-dairy creamer, 21.0 percent corn syrup solids, 14.5 percent hydrogenated coconut oil, 3.8 percent non-fat milk powder, 4.5 percent Dutch cocoa, 3.0 percent coffee and less than 1.0 percent salt, guar & xanthan gum and lecthin) in a small metal tin, two ceramic mugs (non-porcelain), a stainless steel stencil with a “swirl” pattern and a “frother”. The “frother” is a small handheld battery powered appliance that has a 3-inch metal rod that is attached to a ½-inch diameter metal ring covered with a spring-like coil of wire that spins inside the beverage, producing foam. The stencil is used to decorate the foam of the beverage. Product CCO-223139 is not classifiable as a set because the products in the item are not put up to meet a particular need or carry out a specific activity. Therefore, each product must be classified individually. The applicable subheading for the vanilla flavored sugar and the cinnamon sugar, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form…other... containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTSUS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the cocoa powder will be 1805.00.0000, HTSUS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the frothy cappuccino mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTSUS, which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate… roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof…extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The frothy cappuccino mix, being of U.S. origin, exported to China to be repacked and incorporated into the gift pack, will be eligible for entry as American goods returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the repackaged cappuccino mix will be 9801.00.1097, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad… other…other. Products classifiable in subheading 9801.00.1097 are free of duty. The mugs are made of ceramic (non-porcelain). They are white with a “coffee” decal and measure approximately 3 inches in height, with a top diameter measuring 4 inches and a base diameter measuring 1 ¾ inches. The applicable subheading for the mugs will be 6912.00.4400, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Mugs and other steins.” The rate of duty will be 10 percent ad valorem. The applicable subheading for the small metal tin will be 7310.29.0050, HTSUS, which provides for Tanks, casks, drums, cans, boxes and similar containers, for any, material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other…Other. The rate of duty will be free. The applicable subheading for the stainless steel stencil will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchenware, other, kitchenware. The rate of duty will be 2 percent ad valorem. The applicable subheading for the frother will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor…food grinders, processors and mixers…other food mixers. The rate of duty will be 4.2%. 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/. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332. The vanilla and cinnamon sugars, cocoa powder, frothy cappuccino mix and mugs are 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY M83882 June 29, 2006 CLA-2-17:RR:NC:2:232 M83882 CATEGORY: Classification TARIFF NO.: 1701.91.5400, 1701.91.5800, 1805.00.0000, 2101.12.5400, 2101.12.5800, 6912.00.4400, 7323.93.0060, 8509.40.0025 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of a “Frothy Cappuccino Party Tray Set” from China. Dear Mr. Gat: In your letter dated April 12, 2006, and May 8, 2006, you requested a tariff classification ruling. The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns for the instant cappuccino mix and the chocolate powder were submitted with your subsequent correspondence. Item CCO-218951 Frothy Cappuccino Party Tray Set is comprised of one 100-ml bottle each of vanilla flavored sugar, cinnamon sugar, and chocolate powder (100 percent cocoa powder), cappuccino mix (50 percent sugar, 37 percent non-dairy creamer, 4.5 percent Dutch cocoa, 3.8 percent non-fat milk powde) in a tin, 3 percent coffee, 1 percent salt, and less than one percent each of vanilla, guar gum, xanthan gum, and silicon dioxide), two ceramic mugs (non-porcelain), a metal stencil, and a “frother”. The “frother” is a small handheld battery powered appliance that has a 3-inch metal rod attached to a ½-inch diameter metal ring covered with a spring-like coil of wire that spins, producing foam. The stencil is used to decorate the foam of the beverage. You state that the mugs are made of non-porcelain ceramic, are only for inclusion in your gift packs, sold at retail level, and not for institutional use. Item CCO-218951 Frothy Cappuccino Party Tray Set is not classifiable as a set because the products in the item are not put up to meet a particular need or carry out a specific activity. Therefore, each product must be classified individually. The applicable tariff provision for the vanilla flavored sugar and the cinnamon sugar contained in item CCO-218951 Frothy Cappuccino Party Tray Set, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form…other... containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTSUS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the cocoa powder will be 1805.00.0000, HTSUS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the instant cappuccino mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTSUS, which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate… roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof…extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the mugs will be 6912.00.4400, HTSUS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china…tableware and kitchenware…other… other…other…mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal stencil will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchenware, other, kitchenware. The rate of duty will be 2 percent ad valorem. The applicable subheading for the frother will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor…food grinders, processors and mixers…other food mixers. The rate of duty will be 4.2%. 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/. 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 have submitted is not 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. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332. 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY M85239 July 26, 2006 CLA-2-17:RR:NC:2:232 M85239 CATEGORY: Classification TARIFF NO.: 1701.91.5400, 1701.91.5800, 1805.00.0000, 2101.12.5400, 2101.12.5800, 6912.00.4400, 7323.93.0060, 8509.40.0025, 9801.00.1097 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of a “Frothy Cappuccino Party Tray Set” from China. Dear Mr. Gat: In your letters dated April 12, 2006, May 8, 2006, and July 13, 2006, you requested a tariff classification ruling. The sample submitted with your first letter was examined and disposed of. Ingredients breakdowns for the instant cappuccino mix and the chocolate powder were submitted with your subsequent correspondence. Item CCO-218951 Frothy Cappuccino Party Tray Set is comprised of one 100-ml bottle each of vanilla flavored sugar, cinnamon sugar, and chocolate powder (100 percent cocoa powder), cappuccino mix (50 percent sugar, 37 percent non-dairy creamer, 4.5 percent Dutch cocoa, 3.8 percent non-fat milk powder) in a tin, 3 percent coffee, 1 percent salt, and less than one percent each of vanilla, guar gum, xanthan gum, and silicon dioxide), two ceramic mugs (non-porcelain), a metal stencil, and a “frother”. The “frother” is a small handheld battery powered appliance that has a 3-inch metal rod attached to a ½-inch diameter metal ring covered with a spring-like coil of wire that spins, producing foam. The stencil is used to decorate the foam of the beverage. You state that the mugs are made of non-porcelain ceramic, are only for inclusion in your gift packs, sold at retail level, and not for institutional use. Item CCO-218951 Frothy Cappuccino Party Tray Set is not classifiable as a set because the products in the item are not put up to meet a particular need or carry out a specific activity. Therefore, each product must be classified individually. The applicable tariff provision for the vanilla flavored sugar and the cinnamon sugar contained in item CCO-218951, Frothy Cappuccino Party Tray Set, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1701.91.5400 Harmonized Tariff Schedules of the United States (HTSUS), which provides for cane or beet sugar and chemically pure sucrose in solid form…other... containing added flavoring matter whether or not containing added coloring...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 6 percent ad valorem. If the quantitative limits of additional US note 8 to chapter 17 have been reached, the product will be classified in subheading 1701.91.5800, HTSUS, and dutiable at the rate of 33.9 cents per kilogram plus 5.1 percent ad valorem. In addition, products classified in subheading 1701.91.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the cocoa powder will be 1805.00.0000, HTSUS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the instant cappuccino mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTSUS, which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate… roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof…extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. The applicable subheading for the mugs will be 6912.00.4400, HTSUS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china…tableware and kitchenware…other… other…other…mugs and other steins. The rate of duty will be 10 percent ad valorem. The applicable subheading for the metal stencil will be 7323.93.0060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchenware, other, kitchenware. The rate of duty will be 2 percent ad valorem. The applicable subheading for the frother will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor…food grinders, processors and mixers…other food mixers. The rate of duty will be 4.2%. The instant cappuccino mix, being of U.S. origin, exported to China to be repacked and incorporated into the Frothy Cappuccino Party Tray Set, will be eligible for entry as American Goods Returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the repackaged instant cappuccino mix in tins will be 9801.00.1097, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad… other…other. Products in subheading 9801.00.1097 are free of duty. 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/. 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 have submitted is not 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. Ceramic table/kitchenware may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332. 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY F89615 September 29, 2000 CLA-2-7:RR:NC:2:228 F89615 CATEGORY: Classification TARIFF NO.: 0712.90.6500, 0904.20.6090, 0906.20.0000, 1805.00.0000, 1902.19.2010, 1902.19.2020, 1902.19.2030, 2001.90.3900, 2001.90.6000, 2101.12.5400, 2101.12.5800, 2103.90.8000, 2209.00.0000, 4420.90.8000, 6912.00.4400, 7323.99.9060 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 East 2nd Street Long Beach, CA 90803 RE: The tariff classification of vegetables and fruit in vinegar and gift packs from China. Dear Mr. Harper: In your letter dated July 14, 2000 you requested a tariff classification ruling. Five samples and illustrative literature accompanied your letter. Three of the samples were forwarded to the U.S. Customs laboratory for analysis. Item nos. FV-200928 Chili Infused Vinegar, FV-200768 Apricot, Chili & Rosemary Infused Vinegar, and FV-200929 Garden Mix Vinegar contain vegetables, or mixtures of vegetables and fruit tightly packed in a liquid medium of vinegar, citric acid, salt, sodium sulfate, sodium benzoate, and potassium sorbate. They are put up in clear glass bottles of various sizes and shapes. Laboratory analysis found each of these three products to contain over 0.5 percent acetic acid. Item no. PA-200801 Tuscan Collection is comprised of two types of pasta, crushed red pepper, parsley, red wine vinegar, and garlic flavored oil, in a wood cabinet with five compartments and a drawer. The Original Trumpet Pasta and Tricolor Trumpet Pasta is made from semolina, and either tomato powder, spinach powder, beet powder, in boxes containing 200 grams, net weight. The Crushed Red Pepper and the Parsley are put up in glass bottles measuring 4 ¾-inches tall by 2 ½-inches in diameter, with a screw top. The Red Wine Vinegar and the Garlic Flavored Oil (canola oil, artificial flavor and annato extract) are put up in clear, frosted glass bottles measuring 4 ½-inches tall and 3 ¼-inches at their widest part. The wood cabinet measures 14 ½-inches by 13 inches by 3 ½-inches deep. Item no. BAG-200930 Coffee Basket is a metal serving tray containing artificially flavored instant Amaretto Coffee Mix, instant Mocha Coffee Mix, Cinnamon Coffee Spice, Cocoa Coffee Spice, two coffee mugs, one package of biscotti, and a serving cloth. The Amaretto Coffee Mix, made from sugar, non-dairy creamer, coffee, and artificial flavor, and the instant Mocha Coffee Mix made from sugar, non-dairy creamer, coffee, and cocoa, are put up in tins containing 1.4 ounces, net weight. The Cinnamon Coffee Spice containing cinnamon, and Cocoa Coffee Spice containing cocoa powder, are put up in glass jars containing 2.8 ounces, net weight. The Biscotti are made from wheat flour, sugar, almonds, egg yolk, eggs, pasteurized whole milk, vegetable shortening, baking powder, butter, honey, natural and artificial flavors, and salt. The serving tray is made of steel with wood handles and measures approximately 18 inches long, 7 inches wide and 2 ¼ inches deep. The pasta and the biscotti are products of Italy. The vinegar, artificial flavor, and annatto extract are from the United States. The canola oil is from Canada. The parsley, onions, and rosemary are from Israel. The apricots are from Turkey. The Amaretto Flavored Coffee Mix, the Mocha Coffee Mix, and the cocoa powder are from Singapore. The cinnamon is from Indonesia. The chili peppers, red pepper, and lemon slices are from China. The products are assembled in and exported from China. The applicable subheading for the parsley flakes in item no. PA-200801 will be 0712.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, other vegetables…fennel, marjoram, parsley, savory and tarragon…other …parsley. The rate of duty will be 3.8 percent ad valorem. The applicable subheading for the cinnamon in item no. BAG-200930 will be 0906.20.0000, HTS, which provides for cinnamon and cinnamon-tree flowers, crushed or ground. The rate of duty will be free. The applicable subheading for the Crushed Red Pepper in item no. PA-200801 will be 0904.20.6090, HTS, which provides for dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice)…of the genus Capsicum (including cayenne pepper, paprika and red pepper)…other…not ground…other. The rate of duty will be 2.5 cents per kilogram. The applicable subheading for the Cocoa Coffee Spice in item no. BAG-200930 will be 1805.00.0000, HTS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the pasta in item no. PA-200801, when subject to the Inward Processing Regime (IPR), will be 1902.19.2010 HTS, which provides for …uncooked pasta, not stuffed or otherwise prepared…other… exclusively pasta…product of a European Union (EU) Country… subject to the Inward Processing Regime (IPR). When the imported pasta is subject to the EU reduced export refund in accordance with the US-EU Pasta agreement, the applicable subheadings will be 1902.19.2020 or 1902.19.2030, HTS. In all cases, the rate of duty will be free. However, this merchandise, non-egg dry pasta, a product of Italy, may be subject to antidumping and/or countervailing duties. Additionally, importations of pasta, classified in subheadings 1902.19.2010, 1902.19.2020, and 1902.19.2030, HTS, must be accompanied by an EU P1 form (for pasta classified in subheading 1902.19.2010) or EU P2 form (for pasta classified in subheadings 1902.19.2020 or 1902.19.2030). The applicable subheading for Item no. FV-200928 Chili Infused Vinegar containing whole chilis, will be 2001.90.3900, HTS, which provides for vegetables, prepared or preserved by vinegar or acetic acid…other…vegetables …other. The rate of duty will be 9.6 percent ad valorem. The applicable subheading for Item nos. FV-200768 Apricot, Chili & Rosemary Infused Vinegar containing apricots, sliced chilis and rosemary, and FV-200929 Garden Mix Vinegar containing chili peppers, pearl onions, lemon slices and rosemary, will be 2001.90.6000, HTS, which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid…other…other. The rate of duty will be 14 percent ad valorem. The applicable subheading for the Amaretto flavored Coffee Mix and the Mocha Coffee Mix in item no. BAG-200930, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTS, which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate: roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: preparations with a basis of extracts, essences or concentrates or with a basis of coffee: articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the Garlic Flavored Oil in item no. PA-200801 will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings …other…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Red Wine Vinegar in item no. PA-200801, will be 2209.00.0000, HTS, which provides for vinegar and substitutes for vinegar obtained from acetic acid. The rate of duty will be 0.5 cents per proof liter. The applicable subheading for the wood cabinet in item no. PA-200801 will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94…other…other. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the ceramic mugs in item no. PA-200801 will be 6912.00.4400, HTS, which provides for ceramic mugs other than of porcelain or china. The rate of duty will be 10 percent ad valorem. The applicable subheading for the serving tray in item no. BAG-200930 will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; other…not coated or plated with precious metal…other …other. The rate of duty will be 3.4 percent ad valorem. Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 20 C Street, SW Washington, D.C. 20204 Your inquiry does not provide enough information for us to give a classification ruling on the serving cloth. Your request for a classification ruling should include a description of the fiber content. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division