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NY F80021

December 23, 1999

CLA-2-21:RR:NC:2:228 F80021


TARIFF NO.: 2103.30.4000; 4419.00.8000; 7323.99.9060

Mr. James Reichert
Cost Plus Inc.
200 4th Street
Oakland, CA 94607-4312

RE: The tariff classification of prepared mustard, a wooden coaster, and a metal pail, from France

Dear Mr. Reichert:

In your letter dated November 17, 1999 you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. The product consists of a 15.8-ounce glass jar of Edmond Fallot Moutard de Dijon mustard placed inside a decorative metal pail. The Pail measures 4-5/8 inches tall and 4-1/8 inches in diameter, and has a wire handle and a removable lid, on top of which is a printed wooden coaster. Your letter states the cost of the pail is more than one and one-half times the cost of the jar of mustard.

The mustard, pail, and coaster will be separately classified.

The applicable subheading for the jar of mustard will be 2103.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for mustard flour and meal and prepared mustardprepared mustard. The rate of duty will be 3.1 cents per kilogram. Effective January 1, 2000, the rate of duty will be 2.8 cents per kilogram. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:

Articles the product of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, or Sweden:

9903.02.38 Prepared mustard (provided for in subheading 2103.30.40).

Under this provision, the prepared mustard from France, classified under subheading 2103.30.4000, HTS, is subject to a 100 percent ad valorem rate of duty.

The applicable subheading for the wooden coaster will be 4419.00.8000, HTS, which provides for tableware and kitchenware, of woodother. The rate of duty will be 3.2 percent ad valorem. The rate of duty will be unchanged in 2000.

The applicable subheading for the metal pail will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steelotherothernot coated or plated with precious metalotherotherother. The rate of duty will be 3.4 percent ad valorem. The rate of duty will be unchanged in 2000.

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 212-637-7065.


Robert B. Swierupski

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