CLA-2-21:RR:NC:2:228 K88654
Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704
RE: The tariff classification of olives and a ceramic serving dish from China.
Dear Mr. Gat:
In your letter dated August 3, 2004, you requested a tariff classification ruling.
A sample and illustrative literature were submitted with your letter. Item no. OL-208193 Olive Boat is comprised of three 3.5-ounce jars of olives placed in a ceramic dish. The Green Olives contain whole green olives in brine (water, salt, lactic acid, citric acid, and potassium sorbate). The Pimento Olives are whole pitted green olives stuffed with pimento, place packed in the jar, in brine. The Black Olives contain whole black olives in a solution of brine and canola oil. The canoe-shaped ceramic serving dish measures 16-1/2 inches long, 2 inches wide, and 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 Black Olives will be 2005.70.9700, 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…otherwise prepared or preserved…other. The rate of duty will be 8.8 cents per kilogram on drained weight.
The applicable subheading for the ceramic serving dish will be 6912.00.4810, 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.
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