CLA-2-21:RR:NC:2:228 L85755
Ms. Patricia Pietzak
Metzger Specialty Brands, Inc.
250 West 57th Street, Ste. 2322
New York, NY 10107
RE: The tariff classification of mustard in glass and ceramic containers, from France and Germany.
Dear Ms. Pietzak:
In letters dated May 2, 2005 and June 15, 2005, and facsimile transmissions received June 16, 2005 and July 19, 2005, you requested a tariff classification ruling.
Three samples, submitted with your first letter were examined and disposed of. Pictures and value information were submitted with subsequent correspondence. The merchandise is prepared mustard (wholegrain, honey, Dijon, and tarragon) put up for retail sale in reuseable containers. The mustard will packed in glass screw-top “jelly” jars containing 300 grams, whisky glasses containing 280 grams, wine glasses containing 220 grams, “mason” jars having a bail and trigger closure, containing 800 grams, and ceramic “crocks” containing 250 or 500 grams, net weight. The unit values for the whisky glass and the wine glass are $0.49 and $0.96 respectively. The mustard and glassware are products of France; the crocks are products of Germany. Except for the jelly jar, all containers will be separately classified from their contents.
The applicable subheading for the mustard will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for mustard flour and meal and prepared mustard…prepared mustard. The rate of duty will be 2.8 cents per kilogram percent ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:
9903.02.38 Prepared mustard (provided for in subheading 2103.30.40).
Under this provision, the prepared mustard from France, classified under subheading 2103.30.4000, HTS, is subject to a 100 percent ad valorem rate of duty.
The applicable subheading for the ceramic crocks will be 6912.00.4810, HTS, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china…tableware or kitchenware…other… other…other…suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.
The applicable subheading for the “mason” jar will be 7010.90.5015, HTS, which provides for preserving jars of glass…other containers (with or without their closures)…of a capacity exceeding 0.473 liter but not exceeding 1 liter…having a mouth with an outer diameter of 38 mm or more. The rate of duty will be 2.8 cents per kilogram percent ad valorem.
The applicable subheading for the whiskey glass and the wine glass will be 7013.29.1000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)…drinking glasses, other than of glass-ceramics…other…other...valued not over $0.30 each. The rate of duty will be 28.5 percent ad valorem.
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