CLA-2-12:RR:NC:FC:231 A85662
Ms. Pat Fraser
Au Printemps Gourmet Fin d'Hiver, Inc.
2875 Labelle
P.O. Box 388
Shawbridge/Prevost, Quebec J0R 1T0
Canada
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of spice art products from Canada; Article 509
Dear Ms. Fraser:
In your letter, dated June 25, 1996, you have requested a ruling on the status of spice art products from Canada under the NAFTA.
The submitted sample is a large, decorative, reusable 1 liter sunflower shaped bottle that contains specific vegetable products. The bottle is not of a kind normally used for packing such goods, and is clearly suitable for repetitive use. Your breakdown lists the value of the empty bottle as $1.88. The ingredients are allspice, fennel seeds, poppy seeds, minced garlic, crushed anise, fenugreek, crushed chili, coriander, dillweed tops, and sesame seeds. These seeds and spices are in layers inside the bottle. You describe the article as a spice art product that is commercially designed to be used for human consumption or display purposes.
In your correspondence you indicate that the glass bottle is manufactured in Canada. In your telephone conversation you have stated that all of the raw materials that are used to make the glass bottle are of Canadian origin. The countries of origin of the vegetable products are as follows:
allspice Jamaica
fennel seeds Egypt
poppy seeds Netherlands
garlic USA
crushed chili India
crushed anise Egypt
fenugreek Greece
dillweed tops USA
coriander Canada
sesame seeds Guatemala
The applicable subheading for the vegetable products will be 1207.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other oil seeds and oleaginous fruits, whether or not broken, other, poppy seeds. The rate of duty will be 0.11 cents per kilogram.
Since the poppy seeds are the last named in the HTS, the tariff classification of all of the vegetable products will be governed by the classification of the poppy seeds. Since the poppy seeds originate from the Netherlands, neither NAFTA, nor GSP apply to any of the vegetable products.
The applicable subheading for the bottle will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that 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.
The glass bottle, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 6 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR 181).
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
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 Ralph Conte at (212) 466-5759.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division