CLA-2-21:RR:NC:2:228 H81103

Ms. Stephanie Goldfischer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt
245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of a bread dipping oil from China

Dear Ms. Goldfischer:

In your letter dated May 17, 2001, on behalf of Shonfeld’s (USA), Inc., you requested a tariff classification ruling.

A sample, descriptive literature, and ingredients breakdown accompanied your letter. Product no. OV 201808, Spiced Tuscan Bread Dipper, is a food product consisting of a glass bottle half-filled with herb-infused (i.e., rosemary and bay leaf) canola oil and half-filled with balsamic vinegar, the pale green-colored oil floating atop the purple-black vinegar. A cork stopper/pour spout is attached to the bottle.

The applicable subheading for this product will be 2103.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other…other. The rate of duty will be 6.4 percent ad valorem.

The sample is being returned to you, as requested.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division