CLA-2-70:RR:NC1:126: L87430
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.
The drinking glasses covered by your ruling request include the 16 cl Clarine Shape, 27 cl Beer Mug, 16 cl Fun Shape and 17 ml Goblet Fun Shape.
Samples of the Clarine Shape, Beer Mug and Fun Shape drinking glasses were submitted with your ruling request. However, a sample of the Goblet Fun Shape drinking glass was not submitted.
The information which you submitted with your ruling request indicates that the value of each Beer Mug drinking glass is over thirty cents but not over three dollars, the value of each Clarine Shape drinking glass is not over thirty cents and the value of each Fun Shape drinking glass is not over thirty cents.
The applicable subheading for the Beer Mug 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 Clarine Shape and Fun Shape drinking glasses will be 7013.29.1000, HTS, which provides for drinking glasses…other: other: valued not over thirty cents. The rate of duty will be 28.5 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.
Regarding the Goblet Fun shape drinking glass, we do not have sufficient information to issue a ruling at this time. If you would like a ruling on the Goblet Fun Shape drinking glass, please submit the additional information indicated below.
Please submit a sample of the Goblet Fun Shape drinking glass. As indicated above, a sample of this style was not submitted with your ruling request.
When the sample requested above is available, you may wish to consider resubmission of your ruling request on the Goble Fun Shape glass.
Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.
If you resubmit the request on the Goblet Fun Shape, please resubmit a copy of your original letter and attachments, along with the sample requested in this notice.
If you have any questions regarding this notice, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division