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 > 1996 NY Rulings > NY A83043 - NY A83128 > NY A83089

Previous Ruling Next Ruling
NY A83089

May 24, 1996

CLA-2-25:RR:NC:FC:228 A83089


TARIFF NO.: 2501.00.0000; 7013.39.2000

Ms. Pat Fraser
Au Printemps Gourmet
Fin d'Hiver Inc.
2875 Labelle, P.O. Box 388
Quebec, Canada J0R 1T0

RE: The tariff classification of "Salt Art" from Canada

Dear Ms. Fraser:

In an undated letter, received in March, 1996, you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. Additional cost information was submitted in a letter received on April 29, 1996. Your letter referred to the article as "Spice Art Products (Salt Art)," although a tag attached to the article identifies it as "seasoned garlic salt." The product consists of a conical-shaped, clear glass bottle, approximately 7 inches tall and 2 inches in diameter at the base, topped by a cork stopper, which is itself covered by a rubber or soft plastic seal. Within the bottle are 3 layers of salt (2 of fine salt, one of coarse salt), 5 of garlic (3 granulated, one minced, and one powder), and 2 of a mixture of salt and garlic powder. The bottle, a product of Spain or Italy, is valued at $1.00. The salt is of Canadian origin, and the garlic is from the United States. The vegetables and condiments are all edible, and could, if the purchaser desired, be mixed together. You have indicated, however, that this article will be sold in specialty shops, and used for display purposes.

The glass bottle will be classified separately from the contents, in subheading 7013.39.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other...other...valued not over $3 each. The general rate of duty will be 28.5 percent ad valorem.

The applicable tariff provision for the contents of the bottle (i.e., the several layers of vegetables and condiments) will be 2501.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for salt (including table salt and denatured salt)...whether or not in aqueous solution or containing added anticaking or freeflowing agents. The general rate of duty will be free.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port(s) of entry.

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 Stanley Hopard at 212-466-5760.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: