CLA-2-15:OT:RR:NC:232
Mr. Anthony DaPolito
The Import Group, LLC
34 Castle Hill Avenue
Great Barrington, MA 01230
RE: The tariff classification of extra virgin olive oil and extra virgin olive oil infused with truffle aroma from Italy
Dear Mr. DaPolito:
In your letter dated November 21, 2008, you requested a tariff classification ruling.
The products are 100 percent Extra Virgin Olive Oil and 100 percent Extra Virgin Olive Oil infused with truffle aroma. The 100 percent Extra Virgin Olive Oil is said to consist wholly of extra virgin olive oil. The olive oil infused with truffle aroma does not contain any whole truffles. Both olive oils will be imported in bottles of two sizes, 250 or 500 milliliters and sold to consumers and restaurants.
The applicable subheading for the 100 percent Extra Virgin Olive Oil will be 1509.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 5 cents per kilogram on the contents and container.
The applicable subheading for the 100 percent Extra Virgin Olive Oil infused with truffle aroma will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other. The general rate of duty will be 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 (chapter 21) at 646-733-3029, and National Import Specialist Frank Troise (chapter 15) at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division