CLA-2-21:RR:NC:2:228 I84920
Ms. Judie Hoban
US Food Group
22 West Allegheny Avenue
Towson, MD 21204
RE: The tariff classification of a flavored oil from England
Dear Ms. Hoban:
In your letters dated August 2, 2002 and August 14, 2002 you requested a tariff classification ruling.
A sample, submitted with your first letter, was examined and disposed of. White Truffle Oil is a clear, yellow-colored liquid said to consist of over 99 percent olive oil flavored with white truffles through an infusion process. The infusion process involves adding fresh white truffles to the oil, heating, and filtering. The flavored oil will be imported in bottles containing 250 or 500 milliliters.
The applicable subheading for the truffle-flavored oil will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings…other…other. The rate of duty will be 6.4 percent ad valorem.
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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division