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NY D83073

October 27, 1998

CLA-2-21:RR:NC:2:228 D83073


TARIFF NO.: 2103.90.8000, 2209.00.0000

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
Port Huron, Michigan 48061-8008

RE: The tariff classification of flavored oils and vinegars from Canada.

Dear Mr. Murphy:

In your letter dated September 24, 1998, on behalf of Au Printemps Gourmet Fin d'Hiver Inc., Quebec, Canada, you requested a tariff classification ruling.

Samples of four items, submitted with your letter, were examined and disposed of. Item no. 1 - Four Pack contains Fiery Pepper Oil (canola oil with chili pepper, herbs and spices), Summer Garden Oil (canola oil with sundried tomatoes, pine nuts, rosemary, spices, and chili peppers), Lemon Thyme Vinegar (white vinegar, lemon peel, mustard seed, herbs and spices), and Cranberry Herb Vinegar (white wine vinegar, cranberries and herbs). The oils and vinegars contained in Item no 1 are put up in glass bottles measuring approximately 10.5 inches tall and 2.5 inches square. The four bottles are in a metal wire rack and shrink wrapped together. Item no. 2 - Four Pack consists of Balsamic Vinegar, Champagne Vinegar, Hot Chili Oil (canola oil with crushed chili, paprika extract, colors and flavors), and Roasted Garlic Oil (canola oil, dehydrated garlic, roasted garlic oil, annatto extract, and color). The bottles range in height from approximately 5.25 inches to 14 inches tall and are 2 inches square at the base. The bottles are molded with a wave shape on two sides, fit together in a wire rack, and are shrink wrapped together. Pasilla Pepper Oil is canola oil with pasilla peppers, pine nuts, sun dried tomatoes, chili peppers, herbs and spices put up in a bowed glass bottle measuring approximately 12 inches tall and 5 inches in diameter at its widest point, containing 2000 milliliters. Sunny Tomato Basil Oil in a Wire Holder consists of canola oil with sun dried tomatoes, chili peppers, herbs, and spices, in a glass, urn-shaped vessel containing 800 milliliters. The bottle is suspended by the neck from a metal wire stand. Except for the products in Item no.2, all of the oil and vinegar bottles are sealed with a cork stopper, wax covering, and a hinged paper tag. The bottles in Item no.2 are sealed with twist-off cork tops and plastic coverings. The oils and vinegars are used to season vegetables, pasta, salads and meat.

The applicable subheading for the Pasilla Pepper Oil and Sunny Tomato Basil Oil in a Wire Holder will be 2103.90.8000 Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings ...other...other...other. The rate of duty will be 6.8 percent ad valorem.

The applicable tariff provision for the Item no.1 - Four Pack (Lemon Thyme Vinegar, Cranberry Herb Vinegar, Summer Garden Oil, and Fiery Pepper Oil), Item no.2 - Four Pack (Roasted Garlic Oil, Hot Chili Oil, Champagne Vinegar, and Balsamic Vinegar) will be 2209.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Vinegar and substitutes for vinegar obtained from acetic acid. The rate of duty will be 0.6 cents per proof liter.

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 212-466-5760.


Robert B. Swierupski

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