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NY J84844

June 19, 2003

CLA-2-21:RR:NC:2:228 J84844


TARIFF NO.: 2103.90.9091, 6912.00.4810

Mr. Shachar Gat
Shonfeld’s USA, Inc.
16871 Noyes Avenue
Irvine, CA 92606

RE: The tariff classification of bread dipping sets from China.

Dear Mr. Gat:

In your letter dated April 15, 2003, you requested a tariff classification ruling.

Samples and illustrative literature were submitted with your letter. The samples were examined and disposed of. Item nos. OV-204142 (A and B) are comprised of a bottle of infused vinegar, or a bottle of flavored oil and vinegar, and a ceramic (non-porcelain) serving dish. Item no. OV-204142A is a round bottle measuring 5 inches tall, 3 ½ inches wide, and 1 ½ inches deep, containing balsamic vinegar, white vinegar, canola oil, and rosemary. Item no. OV-204142B is a triangular-shaped bottle measuring 4 ¼ inches tall, 3-3/4 inches at its base, and one inch deep, containing rosemary, chili rings, and starfruit, loosely packed in vinegar. The ceramic serving dish packaged with each bottle measures 5 inches in diameter and 1 inch deep, with the well for the dipping blend in a spiral pattern.

The applicable tariff provision for the flavored oil and vinegar in item no. OV-204142A, will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations thereforotherotherother other. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the infused vinegar in item no. OV-204142B will be 2209.00.0000, 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 ceramic (non-porcelain) serving dishes will be 6912.00.4810, HTS, which provides for other ceramic tableware, kitchenware other than of porcelain or chinaother, suitable for food or drink contact. The rate of duty will be 9.8 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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