CLA-2-07:RR:NC:2:231 F89619
Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 East 2nd Street, Suite 4
Long Beach, CA 90803
RE: The tariff classification spices, mixed seasonings/condiments, dried vegetables, and seeds, packed in a bamboo mat, from China.
Dear Mr. Harper:
In your letter, dated July 14, 2000, you requested a classification ruling.
The merchandise, item SP-200788, is comprised of 4 spices, mixed condiments/seasonings, dried vegetables, and seeds. The spices, mixed condiments/seasonings, dried vegetables, and seeds are packed in 4 glass jars (measuring 4 ¼ inches in height and 1 ½ inch in width) with metal caps (measuring 3/8 inch in height and 1 ¼ inch in diameter). The four glass jars are packed in a bamboo mat measuring 9 3/8 inches by 9 ½ inches. A cord and adhesive tape secure the jars to the bamboo mat. The items are described thus:
SPICE:
CHILI FLAKES
MIXED CONDIMENTS/SEASONINGS:
CURRY BLEND: The ingredients are 80 percent salt, 10 percent curry powder, and 10 percent fennel seed.
DRIED VEGETABLE:
GARLIC
SEEDS:
SESAME SEEDS
The bamboo mat, glass bottles, and cord are packing materials subject to duty at the same rate as the spices, mixed condiments/seasonings, dried vegetables, and seeds. Treatment of packing materials is provided for under GRI 5(b), HTS, that says, “Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing material or packing containers are clearly suitable for repetitive use.”
The applicable subheading for chili flakes will be 0904.20.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice), fruits of the genus Capsicum (peppers) 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.
The applicable subheading for the curry blend will be 2103.90.8000, HTS, which provides for sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, other, other, mixed condiments and mixed seasonings, other. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for garlic will be 0712.90.4040, HTS, which provides for dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, other vegetables; mixtures of vegetables, garlic, other. The rate of duty will be 29.8 percent ad valorem.
The applicable subheading for sesame seeds will be will be 1207.40.000, HTS, which provides for other oil seeds and oleaginous fruits, whether or not broken, sesame seeds. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division