CLA-2-21:RR:NC:2:228 J84807
Mr. Shachar Gat
Shonfeld’s USA, Inc.
16871 Noyes Avenue
Irvine, CA 92606
RE: The tariff classification of olives and a ceramic serving dish from China.
Dear Mr. Gat:
In your letters dated April 14, 2003, and April 16, 2003, received May 20, 2003, you requested a tariff classification ruling.
A sample and illustrative literature were submitted with your letter. Item no. OL-204542 Triple Olive Boat is comprised of three 125 milliliter jars of olives placed in a ceramic dish. The Green Olives contain whole green olives in brine (water, salt, citric acid, sodium sulfite, and potassium sorbate). The Pimento Olives are whole pitted green olives stuffed with pimento, place packed in the jar, in brine. The Premium Black Olives contain whole black olives in brine. The canoe-shaped ceramic serving dish measures 16 inches long x 2 inches wide x 1-1/8 inches deep.
The applicable subheading for the Green Olives will be 2005.70.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006…olives…in saline solution…green in color… not pitted…other…other. The rate of duty will be 3.7 cents per kilogram on drained weight.
The applicable subheading for the Pimento Olives, when the total aggregate quantity imported into the United States in any calendar year is 2700 metric tons or less, will be 2005.70.1600, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…olives…in saline solution…green in color…pitted or stuffed…place packed…stuffed, in containers each holding not more than 1 kg, drained weight…in an aggregate quantity not to exceed 2700 metric tons in any calendar year. The rate of duty will be 5.4 cents per kilogram on drained weight. When the total quantity imported into the United States in any calendar year exceeds 2700 metric tons, the applicable subheading will be 2005.70.1800, HTS and the rate of duty will be 6.9 cents per kilogram on drained weight.
The applicable subheading for the ceramic serving dish will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, other household articles and toilet articles, other than of porcelain or china… tableware and kitchenware…other…other…other…suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the Premium Black Olives. Your request for a classification ruling should include a description of the manufacturing process. Specifically, at any point in the process, from receipt of the olives to packaging, are the black olives subject to heat treatment? What is the purpose of the canola oil?
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