CLA-2-15:OT:RR:NC:N2:231
Mr. Jose Cantu
Laredo Custom House Broker, Inc.
809 Union Pacific Boulevard
Laredo, Texas 78045
RE: The tariff classification of Non-Stick Olive Oil Cooking Spray from Spain
Dear Mr. Cantu:
In your letter dated March 31, 2020, you requested a tariff classification ruling on behalf of Maeva USA, Inc. (Philadelphia, PA).
The subject merchandise is Non-Stick Olive Oil Cooking Spray composed of 100 percent extra virgin olive oil with no other added ingredients. You state that the product consists of an aerosol valve with a welded bag filled with olive oil then a propellant (compressed air) is placed in the space between the bag and aerosol can. The ultimate consumer is directed to press the actuator that allows the propellant in the can to squeeze the bag that in turn dispenses the oil through the valve. The product, which will be sold in retail stores, is packaged in aerosol cans with a net weight of 6.7 fluid ounces.
The applicable subheading for the Non-Stick Olive Oil Cooking Spray will be 1509.10.2050, 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: Other: Labeled as extra virgin”. The rate of duty will be 5 cents per kilogram.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Spain classified under subheading 1509.10.2050, HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89.13, in addition to subheading 1509.10.2050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
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 https://hts.usitc.gov/current.
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 ww.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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division