CLA-2-15:OT:RR:NC:N2:231
Ms. Diane Richter
World Finer Foods, Inc.
1455 Broad Street (4th Fl.)
Bloomfield, NJ 07003
RE: The tariff classification of bottled flaxseed oils, plain and flavored, from the United Kingdom.
Dear Ms. Richter:
In your letter dated June 17, 2014 you requested a tariff classification ruling. Three samples accompanied your request.
The first item is a four-sided clear glass bottle containing 8.45 fluid ounces of a golden yellow liquid identified on the label as “virgin flaxseed oil.” No other ingredients are indicated. For the purposes of this ruling, it is assumed that the oil is unrefined/crude. A statement on the label suggests that the product is “ideal for salad dressings,” and that it also may be added to fruit smoothies or juices.
The applicable subheading for the above-described plain “virgin flaxseed oil” will be 1515.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: linseed oil and its fractions: crude oil. The rate of duty will be 6.3 cents per kilogram.
The second item, very similar in appearance, is a glass bottle said to contain 8.45 fluid ounces of “virgin flaxseed oil with lemon flavor.” The stated ingredients are virgin flaxseed oil and natural lemon flavoring. The label indicates that the product is ideal for salad dressings as well as for baking, and that it also may be added to fruit smoothies or juices.
The third item, also very similar in appearance, is a glass bottle said to contain 8.45 fluid ounces of “virgin flaxseed oil with cinnamon flavor.” The stated ingredients are virgin flaxseed oil and natural cinnamon flavoring. The label indicates that the product may be used in baking, drizzled on fruit, or added to fruit smoothies or juices.
The applicable subheading for the second and third items, “virgin flaxseed oil with lemon flavor” and “virgin flaxseed oil with cinnamon flavor,” will be 2103.90.8000, HTSUS, which provides for mixed condiments and mixed seasonings: other. The rate of duty will be 6.4 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 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 Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division