CLA-2-44:OT:RR:NC:2:230
Mr. Anthony LoPresti
S.J. Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of water, earth, incense, olive oil, and a wood cross from Israel
Dear Mr. LoPresti:
In your letter dated June 29, 2010 you requested a tariff classification ruling on behalf of your client, Essentials By Amy.
The ruling was requested on several souvenirs “from the holy land” packaged together. A sample was submitted for our review. The package includes a wooden cross that is meant to be hung on a wall. The metal hardware is included on the back of the cross. There are four separate glass bottles with plastic tops. Each glass bottle contains a different substance and is labeled accordingly. The four different substances are described as “Jordan water”, “incense”, “Bethlehem earth”, and “pure olive oil”.
For classification purposes, "goods put up in sets for retail sale" must consist of products put up together to meet a particular need or carry out a specific activity. However, the souvenirs packaged together consist of a collection of related and unrelated products, not specifically designed to be used together. Consequently, the products comprising the subject set are not classifiable together as a set. Each product is classifiable separately.
The applicable subheading for the wooden cross will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the bottle of earth and bottle of water will be 2530.90.8050, HTSUS, which provides for mineral substances not elsewhere specified or included: other: other. The rate of duty will be free.
Please note that earth (soil) is subject to regulations and restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact this agency regarding possible applicable regulations at the following location:
U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990
The applicable subheading for the bottle of olive oil will be 1509.90.2000, HTSUS, which provides for Olive oil and its fractions, whether or not refined, but not chemically modified: Other: Weighing with the immediate container under 18 kg. The rate of duty will be 5 cents per kilogram on contents and container.
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/.
Articles classifiable under subheadings 1509.90.2000, 2530.90.8050, and 4420.10.000, HTSUS, which are products of Israel, are entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act of 1985 (IFTA) upon compliance with all applicable regulations. General Note 8(b), HTSUS, sets forth the criteria for determining whether goods are eligible for treatment as "products of Israel” under the IFTA. To obtain current information on the IFTA, check our Web site at www.cbp.gov and search for the term "IFTA".
Your inquiry does not provide enough information for us to give a classification ruling on the incense. Please identify the incense (ie. Frankincense, Myrrh). Is the incense the actual hardened resin extracted from the tree bark or has it been further processed and mixed with other components such as spices, seeds, roots etc. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division