CLA-2-21:RR:NC:2:228 D83073
Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
Port Huron, Michigan 48061-8008
RE: The tariff classification of flavored oils and vinegars from
Canada.
Dear Mr. Murphy:
In your letter dated September 24, 1998, on behalf of Au
Printemps Gourmet Fin d'Hiver Inc., Quebec, Canada, you requested
a tariff classification ruling.
Samples of four items, submitted with your letter, were
examined and disposed of. Item no. 1 - Four Pack contains Fiery
Pepper Oil (canola oil with chili pepper, herbs and spices),
Summer Garden Oil (canola oil with sundried tomatoes, pine nuts,
rosemary, spices, and chili peppers), Lemon Thyme Vinegar (white
vinegar, lemon peel, mustard seed, herbs and spices), and
Cranberry Herb Vinegar (white wine vinegar, cranberries and
herbs). The oils and vinegars contained in Item no 1 are put up
in glass bottles measuring approximately 10.5 inches tall and 2.5
inches square. The four bottles are in a metal wire rack and
shrink wrapped together. Item no. 2 - Four Pack consists of
Balsamic Vinegar, Champagne Vinegar, Hot Chili Oil (canola oil
with crushed chili, paprika extract, colors and flavors), and
Roasted Garlic Oil (canola oil, dehydrated garlic, roasted garlic
oil, annatto extract, and color). The bottles range in height
from approximately 5.25 inches to 14 inches tall and are 2 inches
square at the base. The bottles are molded with a wave shape on
two sides, fit together in a wire rack, and are shrink wrapped
together. Pasilla Pepper Oil is canola oil with pasilla peppers,
pine nuts, sun dried tomatoes, chili peppers, herbs and spices
put up in a bowed glass bottle measuring approximately 12 inches
tall and 5 inches in diameter at its widest point, containing
2000 milliliters. Sunny Tomato Basil Oil in a Wire Holder
consists of canola oil with sun dried tomatoes, chili peppers,
herbs, and spices, in a glass, urn-shaped vessel containing 800
milliliters. The bottle is suspended by the neck from a metal
wire stand. Except for the products in Item no.2, all of the oil
and vinegar bottles are sealed with a cork stopper, wax covering,
and a hinged paper tag. The bottles in Item no.2 are sealed with
twist-off cork tops and plastic coverings. The oils and vinegars
are used to season vegetables, pasta, salads and meat.
The applicable subheading for the Pasilla Pepper Oil and
Sunny Tomato Basil Oil in a Wire Holder 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.
The applicable tariff provision for the Item no.1 - Four
Pack (Lemon Thyme Vinegar, Cranberry Herb Vinegar, Summer Garden
Oil, and Fiery Pepper Oil), Item no.2 - Four Pack (Roasted Garlic
Oil, Hot Chili Oil, Champagne Vinegar, and Balsamic Vinegar) will
be 2209.00.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for Vinegar and substitutes
for vinegar obtained from acetic acid. The rate of duty will be
0.6 cents per proof liter.
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