CLA-2-7:RR:NC:2:228 F89615
Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 East 2nd Street
Long Beach, CA 90803
RE: The tariff classification of vegetables and fruit in vinegar and gift packs from China.
Dear Mr. Harper:
In your letter dated July 14, 2000 you requested a tariff classification ruling.
Five samples and illustrative literature accompanied your letter. Three of the samples were forwarded to the U.S. Customs laboratory for analysis. Item nos. FV-200928 Chili Infused Vinegar, FV-200768 Apricot, Chili & Rosemary Infused Vinegar, and FV-200929 Garden Mix Vinegar contain vegetables, or mixtures of vegetables and fruit tightly packed in a liquid medium of vinegar, citric acid, salt, sodium sulfate, sodium benzoate, and potassium sorbate. They are put up in clear glass bottles of various sizes and shapes. Laboratory analysis found each of these three products to contain over 0.5 percent acetic acid. Item no. PA-200801 Tuscan Collection is comprised of two types of pasta, crushed red pepper, parsley, red wine vinegar, and garlic flavored oil, in a wood cabinet with five compartments and a drawer. The Original Trumpet Pasta and Tricolor Trumpet Pasta is made from semolina, and either tomato powder, spinach powder, beet powder, in boxes containing 200 grams, net weight. The Crushed Red Pepper and the Parsley are put up in glass bottles measuring 4 ¾-inches tall by 2 ½-inches in diameter, with a screw top. The Red Wine Vinegar and the Garlic Flavored Oil (canola oil, artificial flavor and annato extract) are put up in clear, frosted glass bottles measuring 4 ½-inches tall and 3 ¼-inches at their widest part. The wood cabinet measures 14 ½-inches by 13 inches by 3 ½-inches deep. Item no. BAG-200930 Coffee Basket is a metal serving tray containing artificially flavored instant Amaretto Coffee Mix, instant Mocha Coffee Mix, Cinnamon Coffee Spice, Cocoa Coffee Spice, two coffee mugs, one package of biscotti, and a serving cloth. The Amaretto Coffee Mix, made from sugar, non-dairy creamer, coffee, and artificial flavor, and the instant Mocha Coffee Mix made from sugar, non-dairy creamer, coffee, and cocoa, are put up in tins containing 1.4 ounces, net weight. The Cinnamon Coffee Spice containing cinnamon, and Cocoa Coffee Spice containing cocoa powder, are put up in glass jars containing 2.8 ounces, net weight. The Biscotti are made from wheat flour, sugar, almonds, egg yolk, eggs, pasteurized whole milk, vegetable shortening, baking powder, butter, honey, natural and artificial flavors, and salt. The serving tray is made of steel with wood handles and measures approximately 18 inches long, 7 inches wide and 2 ¼ inches deep.
The pasta and the biscotti are products of Italy. The vinegar, artificial flavor, and annatto extract are from the United States. The canola oil is from Canada. The parsley, onions, and rosemary are from Israel. The apricots are from Turkey. The Amaretto Flavored Coffee Mix, the Mocha Coffee Mix, and the cocoa powder are from Singapore. The cinnamon is from Indonesia. The chili peppers, red pepper, and lemon slices are from China. The products are assembled in and exported from China.
The applicable subheading for the parsley flakes in item no. PA-200801 will be 0712.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, other vegetables…fennel, marjoram, parsley, savory and tarragon…other …parsley. The rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the cinnamon in item no. BAG-200930 will be 0906.20.0000, HTS, which provides for cinnamon and cinnamon-tree flowers, crushed or ground. The rate of duty will be free.
The applicable subheading for the Crushed Red Pepper in item no. PA-200801 will be 0904.20.6090, HTS, which provides for dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice)…of the genus Capsicum (including cayenne pepper, paprika and red pepper)…other…not ground…other. The rate of duty will be 2.5 cents per kilogram.
The applicable subheading for the Cocoa Coffee Spice in item no. BAG-200930 will be 1805.00.0000, HTS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.
The applicable subheading for the pasta in item no. PA-200801, when subject to the Inward Processing Regime (IPR), will be 1902.19.2010 HTS, which provides for …uncooked pasta, not stuffed or otherwise prepared…other… exclusively pasta…product of a European Union (EU) Country… subject to the Inward Processing Regime (IPR). When the imported pasta is subject to the EU reduced export refund in accordance with the US-EU Pasta agreement, the applicable subheadings will be 1902.19.2020 or 1902.19.2030, HTS. In all cases, the rate of duty will be free. However, this merchandise, non-egg dry pasta, a product of Italy, may be subject to antidumping and/or countervailing duties. Additionally, importations of pasta, classified in subheadings 1902.19.2010, 1902.19.2020, and 1902.19.2030, HTS, must be accompanied by an EU P1 form (for pasta classified in subheading 1902.19.2010) or EU P2 form (for pasta classified in subheadings 1902.19.2020 or 1902.19.2030).
The applicable subheading for Item no. FV-200928 Chili Infused Vinegar containing whole chilis, will be 2001.90.3900, HTS, which provides for vegetables, prepared or preserved by vinegar or acetic acid…other…vegetables …other. The rate of duty will be 9.6 percent ad valorem.
The applicable subheading for Item nos. FV-200768 Apricot, Chili & Rosemary Infused Vinegar containing apricots, sliced chilis and rosemary, and FV-200929 Garden Mix Vinegar containing chili peppers, pearl onions, lemon slices and rosemary, will be 2001.90.6000, HTS, which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid…other…other. The rate of duty will be 14 percent ad valorem.
The applicable subheading for the Amaretto flavored Coffee Mix and the Mocha Coffee Mix in item no. BAG-200930, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTS, which provides for extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate: roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: preparations with a basis of extracts, essences or concentrates or with a basis of coffee: articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
The applicable subheading for the Garlic Flavored Oil in item no. PA-200801 will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings …other…other…other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the Red Wine Vinegar in item no. PA-200801, will be 2209.00.0000, 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 wood cabinet in item no. PA-200801 will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94…other…other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the ceramic mugs in item no. PA-200801 will be 6912.00.4400, HTS, which provides for ceramic mugs other than of porcelain or china. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the serving tray in item no. BAG-200930 will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; other…not coated or plated with precious metal…other …other. The rate of duty will be 3.4 percent ad valorem.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 20 C Street, SW
Washington, D.C. 20204
Your inquiry does not provide enough information for us to give a classification ruling on the serving cloth. Your request for a classification ruling should include a description of the fiber content.
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division