CLA-2-22:RR:NC:SP:232 G83262
Mr. Justin Harper
Shonfeld’s (USA), Inc.
Logistics Department
4720 E. 2nd Street – Suite #4
Belmont Shore, CA 90803
RE: The tariff classification of Oils and Vinegars from China
Dear Mr. Harper
In your letter dated October 10, 2000, you requested a tariff classification ruling.
You submitted descriptive literature, product photographs and specifications, and samples with your request. All four items are in the “Roman Emporer” (sic) line of products. As the samples appear to be prototypes, the actual weight of the contents of each item is not specified.
The first item in question is Product OV-201666, a 9 inch tall clear bottle which is 2 inches in diameter at its widest point, with a paper covering glued to the cap and tied at the neck. It contains a dark red fluid that is described as red wine vinegar. Similarly, Product OV-201667 also contains a dark red fluid that is described as red wine vinegar, but in a dark bottle with a paper-covered cap.
The third item, Product OV-201668 is a similar looking bottle with a paper-covered cap, but it is larger, standing 11 inches tall and 3 inches in diameter at its widest point. This is said to contain “olive flavored oil” which is described as canola oil and olive oil.
The last item, Product OV-201669, is a blister packaged gourmet sampler pack that contains 9 small (4 inch tall) bottles. One bottle contains a yellow liquid, which is
stated to be extra virgin olive oil. Another bottle contains a red fluid that is described as red wine vinegar. The third bottle contains a dark red fluid, which is described as balsamic vinegar. The fourth bottle is described as “Garlic Flavored Oil”. This is a golden liquid that is said to consist of canola oil, minced garlic, and annatto oil. The fifth bottle is “Apple Flavored Vinegar” which is a light yellow liquid described as distilled white vinegar, with an acetic acid content of 6 percent, artificial flavor, and caramel and other colors.
The sixth bottle is “Strawberry Flavored Vinegar” which is a pink liquid described as distilled white vinegar, with an acetic acid content of 6 percent, artificial flavor, and caramel and other colors. The seventh bottle is “Pear Flavored Vinegar” which is a yellow liquid described as distilled white vinegar, with an acetic acid content of 6 percent, artificial flavor, and caramel and other colors. The eighth bottle contains “Thyme Infused Vinegar”: a pale yellow fluid that has visible sprigs of thyme floating within. It is described as distilled white vinegar, with an acetic acid content of 6 percent, and thyme. The last bottle contains “Rosemary & Garlic Flavored Oil”: a yellow liquid which is stated to be canola oil, rosemary, natural and artificial flavors, and annatto oil.
The applicable subheading for Product OV-201668 will be 1517.90.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than the edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other…Salad and cooking oils. The rate of duty will be 8 percent ad valorem.
The applicable subheading for Product OV-201666 and for Product OV-201667 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 combination of items in Product OV-201669 is not classifiable as a set and therefore each item is classified individually. 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 kilo on contents and container.
The applicable subheading for the “Garlic Flavored Oil” and the “Rosemary & Garlic Flavored 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 red wine vinegar, the balsamic vinegar the “Apple Flavored Vinegar”, the “Strawberry Flavored Vinegar”, the “Pear Flavored Vinegar”, and the “Thyme Infused 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.
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