CLA-2-21:RR:NC:2:228 C86659
Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
3030 Commerce Drive
Port Huron, MI 48061-8008
RE: The tariff classification of flavored oils from Canada.
Dear Mr. Murphy:
In your letters dated March 13, 1998, and April 8, 1998, on
behalf of Au Printemps Gourmet Fin d'Hiver, Inc., Quebec, Canada,
you requested a tariff classification ruling.
The samples, submitted with your letter, were examined and
disposed of. Summer Garden Oil is canola oil with added sundried
tomatoes, pine nuts, rosemary, spices, and chili peppers. Pesto
Oil is canola oil with spices, seasoning, pine nuts, and chili
peppers. Fiery Pepper Oil is canola oil with chili peppers,
herbs, and spices. The Summer Garden Oil and the Fiery Pepper
Oil are put up in square glass bottles, approximately 2 inches x
2 inches and 10.5 inches tall, containing 500 ml, net weight.
The Fiery Pepper Oil is also packed in a square shaped bottle
measuring 1 1/2 inches x 1 1/2 inches and 7 1/4 inches tall,
containing 100 ml, net weight. The Pesto Oil is in a cylindrical
glass bottle approximately 2 1/4 inches in diameter and 14 inches
tall containing 500 ml, net weight. Each of the bottles is
sealed with a cork stopper and wax, onto which is tied a hinged
paper tag. The oils are used as seasonings for vegetables,
pasta, salads and meat.
The applicable subheading for the flavored oils will be
2103.90.8000 Harmonized Tariff Schedule of the United States
(HTS), which provides for mixed condiments and mixed seasonings
...other...other...other. The rate of duty will be 6.8 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 Stanley
Hopard at 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division