CLA-2-20:OT:RR:NC:N2:228
Ms. Pam Reeder
Evans and Wood & Co., Inc.
900 Town and Country, suite 150
Houston, TX 77024
RE: The tariff classification of vegetables and fruits in vinegar from China
Dear Ms. Reeder:
In your letter dated November 28, 2012, you requested a tariff classification ruling on behalf of Hobby Lobby Stores, OK.
Ingredients breakdowns, descriptive literature, images of the products, and five samples were submitted with your letter. The sample of Item 361584 was found damaged upon receipt. The five samples were forwarded to the Customer and Border Protection laboratory for analysis. A replacement sample for the damaged one was sent directly from your office to the laboratory for testing.
Villa Bacci brand Twisted Infused Vinegar (Item # 361584), Classic Curves Infused Vinegar (Item # 532366), Tall Triangle Infused Vinegar (Item # 533448), Triangle Infused Vinegar (Item # 542027), and Bubbled Chili Infused Vinegar (Item # 812941) are tightly packed vegetables, fruits, and/or other parts of plants in vinegar, put up in clear sealed glass bottles of varying sizes and shapes. The bottled products are intended for decorative use only, not for consumption.
The Twisted Infused Vinegar product consists of layers of red chili rings, orange slices, green chili rings, orange slices, and red chili rings in vinegar displayed from top to bottom in a twisted bottle measuring approximately 13.5 inches tall, and 4 inches wide at its widest point. The Classic Curves Infused Vinegar product consists of layers of peeled garlic cloves, orange slices, whole red peppers, orange slices, and green chili rings in vinegar displayed from top to bottom in a classic curved bottle measuring 16 inches tall. The Tall Triangle Infused Vinegar product contains yellow chilies, green chilies, rosemary twigs, peeled garlic cloves, rosemary twigs, red chili rings, and orange slices in vinegar displayed from top to bottom in a triangular shaped bottle measuring 19 inches tall. The Triangle Infused Vinegar product contains red chili rings, orange slices, bay leaves in vinegar in a 13.5 inches tall rounded triangular shaped bottle. The Bubbled Chili Infused Vinegar product is composed of green beans, carrot chunks, green chili rings, kumquats, and red chili rings in vinegar, filled in a 16 inches tall bottle shaped as five connected “bubbles,” one on top of the other, each filled with one vegetable or fruit. Laboratory analysis found each of the Villa Bacci brand products to contain over 0.5 percent acetic acid.
In your letter, you suggested the five products may be classified in subheading 2001.90.3800, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other vegetables prepared or preserved by vinegar. We disagree. Based on the ingredients composition, they will be classified elsewhere.
The applicable subheading for the five products will be 2001.90.6000, HTSUS, which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid … other … other … other. The rate of duty will be 14 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division