CLA-2-70:RR:NC1:126: L87144
Ms. Patricia Pietzak
Tillen Farms
Metzger Specialty Brands
250 West 57th Street
Suite 2322
New York, NY 10107
RE: The tariff classification of mustard and drinking glasses from France
Dear Ms. Pietzak:
In your letter, dated August 25, 2005, you requested a tariff classification ruling regarding prepared mustard packed in drinking glasses from France.
Samples of the drinking glasses were submitted with your ruling request.
The drinking glasses include the 275 ml Ekla Shape, the 31 cl Eliza Shape Whiskey, the 31 cl Eliza Shape Long Drink and the 35 cl Eliza Shape Long Drink.
The information which you submitted with your ruling request indicates that the value of each drinking glass is over thirty cents but not over three dollars.
The applicable subheading for the drinking glasses will be 7013.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for drinking glasses…other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the mustard will be 2103.30.4000, HTS, which provides for mustard flour and meal and prepared mustard…prepared mustard. The rate of duty will be 2.8 cents per kilogram. 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.
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 Specialists Jacob Bunin at 646-733-3027 and Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division