CLA-2-21:K:TC:A3:E04 A83100
Mrs. Pat Fraser
Au Printemps Gourmet Fin d'Hiver, Inc.
2875 Labelle
P.O. Box 388
Shawbridge/Provost, Quebec JOR 1TO
Canada
Re: The tariff classification of spice art products from Canada.
Dear Mrs. Fraser:
In your letter dated April 22, 1996, you requested a tariff classification ruling on three decorative glass bottles which contain specific vegetable products. These seeds and spices are in layers inside the bottles. You describe the articles as spice art products that are commercially designed to be used for human consumption or display purposes. None of the bottles are of a kind normally used for packing such goods. They are all clearly suitable for repetitive use.
Item A is a half moon shaped bottle of 250 milliliter capacity. Your breakdown lists the value of the empty bottle at $1.40. It contains the following products: minced garlic, poppy seeds, celery seeds, crushed chili, dillweed top, mustard powder, and paprika.
The applicable subheading for the vegetable products in the half moon bottle will be 2103.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: mustard flour and meal. The general rate of duty will be free.
Item B is a diamond shaped bottle of 500 milliliter capacity. Your breakdown lists the value of the empty bottle at $2.10. It contains the following products: crushed chili, sesame seeds, celery seeds, poppy seeds, anis seeds, mustard seeds, parsley, fennel seeds, minced garlic, dillweed top, and chili powder.
The applicable subheading for the vegetable products in the diamond shaped bottle will be 1209.91.2000, HTSUS, which provides for seeds, fruits and spores, of a kind used for sowing: other: vegetable seeds: celery. The general rate of duty will be free.
Item C is a sunflower shaped bottle of 1 liter capacity. Your breakdown lists the value of the empty bottle at $1.88. It contains the following products: allspice, fennel seeds, poppy seeds, minced garlic, crushed anis, fenugreek, crushed chili, coriander, dillweed tops, and sesame seeds.
The applicable subheading for the vegetable products in the sunflower shaped bottle will be 1207.91.0000, HTSUS, which provides for other oil seeds and oleaginous fruits, whether or not broken: other: poppy seeds. The general rate of duty will be $0.11 cents per kilogram.
The applicable subheading for all three bottles will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than of heading 7010 or 7018): other glassware: other: other: other: valued over $0.30, but not over $3 each. The general rate of duty will be 30 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Thomas Mattina
Area Director
JFK Airport
Braverman/fdm 05/22/96
K:TC:A K:TC:A K:TC:A K:TC K:
Braverman Bayer Losche DeRobertis Mattina