CLA-2-22:RR:NC:SP:232 I85383
Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of Oil, Vinegar, and a Cruet from Italy and China
Dear Ms. Dorfman:
In your letter dated August 12, 2002, on behalf of LTD Commodities, Incorporated, of Bannockburn, Illinois, you requested a tariff classification ruling.
You submitted product samples, descriptive literature, and product photographs with your request. Further information was supplied via fax on September 5, 2002 and related phone calls. The samples are being returned as per your request. The merchandise in question is three separate items that will be packaged together for retail sale. The first product is an 8.5 ounce bottle of dark red liquid that is described as balsamic vinegar, with an acetic acid content of 6 percent. The second product is a similar bottle containing 8.5 ounces of a yellow-green fluid said to be extra virgin olive oil. The country of origin is for these two items is Italy.
The third product, originating in China, is a clear glass cruet that has an unusual shape. It has an inner section, formed to resemble a bunch of grapes, enclosed in a larger, smooth sided, storage article. Each of these sections has its own spout that will be closed with a cork stopper.
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 contents and container.
The applicable subheading for the balsamic 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 glass cruet will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes…Other: Other: Valued not over $3 each. The rate of duty will be 24 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 (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division