CLA-2-15:RR:NC:SP:232 F85844
Ms. Teresa Kloza
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910
RE: The tariff classification of Olive Oil, Vinegar, and Wooden Utensils from Greece
Dear Ms. Kloza
In your letter dated April 7, 2000, you requested a tariff classification ruling.
You submitted a sample and an information sheet with your request. The subject merchandise is a retail packaged gift assortment containing three 9 ¼ inch tall bottles holding 375 ml each and a wooden utensil set. The sample is being returned to you as per your request. One of the bottles is said to contain extra virgin olive oil. The second bottle is said to hold “Corinthian” vinegar. The third bottle is listed as containing “oregano extra virgin olive oil” but the sample is actually natural rosemary olive oil which has visible sprigs of rosemary floating within. The two wooden utensils, eight inches long, are of the fork and “spork” (runcible spoon) variety commonly used for mixing salads.
The applicable subheading for the extra virgin olive oil, will be 1509.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for olive oil and its fractions, whether or not refined, but not chemically modified: Virgin: Weighing with the immediate container under 18 kg. The rate of duty will be 5 cents per kilogram on the contents and the container.
The applicable subheading for the rosemary flavored olive oil will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mixed condiments and mixed seasonings: Other: Mixed condiments and mixed seasonings: Other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the “Corinthian” vinegar, will be 2209.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vinegar and substitutes for vinegar obtained from acetic acid. The rate of duty will be 0.5 cents per proof liter.
The applicable subheading for the two wooden utensils will be 4419.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and kitchenware, of wood: Forks and spoons. The rate of duty will be 5.3 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 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 John Maria at (212) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division