United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G83616 - NY G83663 > NY G83654

Previous Ruling Next Ruling
NY G83654




October 30, 2000

CLA-2-09:RR:NC:2:231 G83654

CATEGORY: CLASSIFICATION

TARIFF NO.: 0904.20.2000; 0910.20.0000; 1006.30.9020; 1509.10.2000; 2005.90.5020; 7323.99.7000

Ms. Annette Libardi
Samuel Shapiro and Company, Inc.

70 East Sunrise Highway, Suite 412

Valley Stream, NY 11581

RE: The tariff classification of olive oil, roasted pimientos, saffron, white rice, smoked paprika, and an iron frying pan from Spain.

Dear Ms. Libardi:

In your letter, dated October 20, 2000, you requested a classification ruling on behalf of your client, Casa Pons USA, Inc., Alexandria, VA.

The submitted sample is a paella kit consisting of a reusable, iron frying pan, rice, pimientos, paprika, saffron, and olive oil. All components will be made in Spain. The rice, pimientos, paprika, saffron, and olive oil are individually packaged and the entire set is packed in styrofoam in a cardboard box. The articles contained in the kit are described thus:

“Mas Portell” brand olive oil: extra virgin olive oil in a glass bottle (measuring 2 1/8 inches at the base and 10 ½ inches in height), 500 milliliters, net. “Mas Portell” brand roasted pimientos: wood fire roasted and hand peeled pimientos, packed in a glass jar (measuring 2 ½ inches in diameter and 3 ¼ inches in height), 225 grams, net. “Mas Portell” brand saffron: stigmas of Crocus sativus, packed in an octagonal glass jar (measuring 1 ½ inches at the base and 2 inches in height) with cork top, 1 gram, net. “Calasparra” brand rice: white rice, medium grain, not parboiled, packed in a cloth bag, 1 kilogram, net. “La Chinata” brand smoked paprika, packed in a tin (measuring 2 3/8 inches by 2 inches by 2 ¾ inches), 70 grams, net. “El Cid” brand paella pan: 13 inch iron frying pan with side handles.

The paella kit is not considered to be a set for Customs classification purposes because it is not designed to produce a dish of paella - the ingredients are not proportioned for a single meal. Therefore, each item is classifiable individually.

The applicable subheading for olive oil will be 1509.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for olive oil and its fractions, whether or not refined, but not chemically modified, virgin, weighing with the immediate container under 18 kilograms. The rate of duty will be 5 cents per kilogram on contents and container.

The applicable subheading for roasted pimientos will be 2005.90.5020, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, other vegetables and mixtures of vegetables, fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice), pimientos (Capsicum annuum), in containers each holding not more than 227 grams. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for saffron will be 0910.20.0000, HTS, which provides for ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices, saffron. The rate of duty will be free.

The applicable subheading for white rice will be 1006.30.9020, HTS, which provides for rice, semi-milled or wholly milled, whether or not polished or glazed, other, medium grain. The rate of duty will be 1.4 cents per kilogram.

The applicable subheading for smoked paprika will be 0904.20.2000, 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 or of the genus Pimenta (including allspice), dried or crushed or ground, of the genus Capsicum (including cayenne pepper, paprika and red pepper), paprika. The rate of duty will be 3 cents per kilogram.

The applicable subheading for iron frying pans will be 7323.99.7000, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel, other, other, not coated or plated with precious metal, other, cookingware. The rate of duty will be 5.3 percent ad valorem.

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,

Previous Ruling Next Ruling

See also: