CLA-2-21:RR:NC:2:228 M82909

Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704

RE: The tariff classification of a seasoning, sauce, and cast iron skillet from China.

Dear Mr. Gat:

In your letter dated April 12, 2006, you requested a tariff classification ruling.

A sample and pictorial literature were submitted with your letter. The sample was examined and disposed of. Item no. BBQ-220673 is comprised of a 250 ml bottle of seasoning, a 250 ml bottle of sauce, and a cast iron skillet, put up in a clear plastic package. The Fajita Shake seasoning is a dry mix of black pepper powder, salt, paprika, onion flakes, garlic, and chili flakes. The BBQ Sauce is a thick liquid consisting of sugar, dextrose, canola oil, tomato paste, modified starch, onion powder, garlic powder, chili powder, yellow mustard paste, white vinegar, salt, paprika, citric acid, caramel color, xanthan gum, smoke flavor, soy sauce, potassium sorbate, and sodium benzoate. The cast iron skillet has an oval shaped cooking surface measuring approximately 9 inches by 7 inches.

The applicable tariff provision for the Fajita Shake seasoning will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings… other…other…other. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the BBQ Sauce will be 2103.90.9091, HTSUS, which provides for sauces and preparations therefor… other…other…other. The rate of duty will be 6.4 percent.

The applicable subheading for the cast iron skillet will be 7323.91.5040, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, not enameled, other, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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