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NY F83488




March 14, 2000

CLA-2-22:RR:NC:SP:232 F83488

CATEGORY: CLASSIFICATION

TARIFF NO.: 2001.90.6000; 2103.90.8000; 2209.00.0000; 7323.99.9060

Mr. Justin Harper
Shonfeld’s (USA), Inc.
4720 E. 2nd Street – Suite #4
Long Beach, CA 90803

RE: The tariff classification of Oil & Vinegar from China

Dear Mr. Harper:

In your letter dated February 16, 2000, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs and specifications, and samples with your request. The merchandise in question is four varieties of oil and vinegar, or cruet, assortments. As the samples submitted appear to be prototypes, the actual weight of the contents of each item is not specified. Product OV-200492 consists of two 12 inch tall squared bottles which taper from approximately 3 inches per side at the base to 2 inches wide near the top. These are packaged together in a metal basket with a tubular metal handle for ease of transport, making one retail item. There is a bit of tightly-coiled wire wrapped around the top portion of the handle for decorative purposes. One bottle contains “rosemary and pignoli infused oil” a yellow liquid which is stated to be rosemary and pignoli flavored canola oil. It has visible rosemary sprigs and some pine nuts, or pignoli, and black peppercorns floating within. The other half of the set is said to be red wine vinegar with pearl onions, a red liquid which has some onions visible on the bottom.

Product OV-200499, also an oil and vinegar set, consists of two 12 inch tall bottles with a rounded front and a flat back which, when placed together as they are in this set, comprise what appears as one bottle with two curved spouts. These are packaged
together in a clear box to make one retail item. One bottle contains rosemary and pignoli flavored canola oil with visible rosemary sprigs, some pine nuts, and a few black peppercorns floating within. The other half of the set is red wine vinegar with pearl onions, which has a few onions visible on the bottom of the bottle.

Product OV-200494 is similar to item OV-200492 in that it is a cruet set in a metal framework with a carry handle. In this instance the basket has three sections, three bars rising to form a handle, and rests on three ball feet. It contains three bottles which are rounded, with a diameter of approximately 2 inches, and are 10 ½ inches tall. The metal encasing them is shaped specifically to accommodate the bottles and to make one retail item which will be imported packaged together. The set contains, in addition to bottles of rosemary and pignoli flavored canola oil and red wine vinegar with pearl onions as described above, a bottle of “spiced lemon grass vinegar”. This is a golden liquid which has visible condiments floating within and which is said to consist of distilled white vinegar, with an acetic acid content of 6 percent, chili peppers, salt, lemon grass, black peppercorns, citric acid, sodium sulfite, sodium benzoate, and potassium sorbate.

Product OV-200459 has three square bottles, 10 inches tall and 2 inches wide on a side, set next to one another in a row in a steel carrier with a flat steel handle. Each bottle has a different decorative metal pendant (heart, star, butterfly) hanging from a metal loop coiled around the neck of the bottle. One bottle contains rosemary and pignoli flavored canola oil, one contains “spiced lemon grass vinegar”, both items as described above, and the third contains “lemon and thyme infused vinegar”. This last item, which is said to contain distilled white vinegar, with an acetic acid content of 6 percent, lemons, thyme, salt, citric acid, sodium sulfite, sodium benzoate, and potassium sorbate, actually has an appearance of a bottle stuffed full of lemon slices, with a little clear liquid surrounding them.

For classification purposes, three of these items are considered sets. Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for Product OV-200492, Product OV-200499, and for Product OV-200494, oil and vinegar sets, 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 combination of items in Product OV-200459 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the “lemon and thyme infused vinegar” will be 2001.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: Other: Other: Other. The rate of duty will be 14 percent ad valorem. The applicable subheading for the “rosemary and pignoli infused oil” will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mixed condiments and mixed seasonings: Other: Mixed condiments and mixed seasonings: Other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the “spiced lemon grass vinegar” 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 applicable subheading for the metal carrier will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel: Other: Other: Not coated or plated with precious metal: Other: Other. The rate of duty will be 3.4 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 John Maria at (212) 637-7059.

Sincerely,

Robert B. Swierupski
Director,

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