CLA-2-7:RR:NC:2:228 K87194

Mr. Shachar Gat
Shonfeld’s USA, Inc.
3100 S. Susan Street
Santa Ana, CA 92704

RE: The tariff classification of spices and a metal rack from China.

Dear Mr. Gat:

In your letter dated June 4, 2004, you requested a tariff classification ruling.

A sample and ingredients breakdowns were submitted with your letter. Item no. SP-207185 consists of 10 bulb-shaped bottles in a two-tiered metal rack. The bottles contain a carrot flake and green onion flake mix, chili flakes, ground cinnamon, coriander seeds, an oregano, onion flake, and bay leaf mix, a chili flake, onion flake, and bay leaf mix, a pepper and salt mix, a mustard seed, chili flake, and onion flake mix, a sesame and coriander mix, and a black peppercorn, coarse salt, and bay leaf mix.

The applicable subheading for the carrot flake and green onion flake mix will be 0712.90.8580, Harmonized Tariff Schedule, (HTS), which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared… mixtures of vegetables…other. The rate of duty will be 8.3 percent ad valorem.

The applicable subheading for the chili flakes will be 0904.20.6090, HTS, which provides for pepper of the genus Piper; dried crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice)…fruits of the genus Capsicum or of the genus Pimenta (including allspice), dried or crushed or ground…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 percent ad valorem.

The applicable subheading for ground cinnamon will be 0906.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cinnamon and cinnamon-tree flowers, crushed nor ground. The rate of duty will be free.

The applicable subheading for coriander seeds will be 0909.20.0000, HTS, which provides for seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, seeds of coriander. The rate of duty will be free.

The applicable subheading for the oregano, onion flake, and bay leaf mix, chili flake, onion flake, and bay leaf mix, pepper and salt mix, mustard seed, chili flake, and onion flake mix, sesame and coriander mix, and black peppercorn, coarse salt, and bay leaf mix will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings… other…other. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the metal rack will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other… other…other…other. The rate of duty will be 3.4 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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division