CLA-2-22:RR:NC:SP:232 K86226

Ms. Jan E. Meyer
MeyCov Food Ltd.
Trading as Rutherford & Meyer
89 Simla Cres
Khandallah
Wellington
New Zealand

RE: The tariff classification of Fruit Vinegars from New Zealand

Dear Ms. Meyer:

In your letter received May 20, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The subject merchandise is four varieties of fruit vinegar that will be imported for retail sale. The four flavors are blackcurrant, fig, strawberry and raspberry. All of these are said to consist of the particular fruits, plus red wine vinegar and sugar. They will be bottled in 250-ml glass bottles with a heat-shrunk plastic over the cap. They will be shipped in boxes containing 12 bottles.

The applicable subheading for all four of the fruit vinegars will be 2209.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vinegar and substitutes for vinegar obtained from acetic acid. The rate of duty will be 0.5 cents per proof liter.

The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at:

Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553

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 John Maria at (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division