The tariff classification of a seasoning from Hong Kong, China, and Vietnam

NY C85755 April 22, 1998 CLA-2-21:RR:NC:2:228 C85755 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Mr. Mark Blachowski Held & Associates, Inc. 1120 Erie Street P.O. Box 34470 North Kansas City, MO 64116-0870 RE: The tariff classification of a seasoning from Hong Kong, China, and Vietnam Dear Mr. Blachowski: In your letter dated March 24, 1998, on behalf of Sunflower Vegetable Oil, Inc., you requested a tariff classification ruling. A sample and manufacturing flow chart accompanied your letter. Additional information was submitted by Sunflower Vegetable Oil, Inc., on March 31, 1998. The sample was examined and disposed of. "Distilled Spirits of Rice" is a clear liquid prepared by distillation from rice and water. It contains 30 percent alcohol, by volume, 3.75 grams of salt per 100 milliliters, and will be imported in 55-gallon drums. A sample of this product was analyzed by the Bureau of Alcohol, Tobacco and Firearms and determined to be unfit for beverage purposes. After importation it will be diluted to 12 percent alcohol and 1.5 percent salt, packed in 3-liter jugs, and sold to restaurants for use as a cooking condiment. The applicable subheading for the Distilled Spirits of Rice will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings...other. The rate of duty, when a product of Vietnam, will be 35 percent ad valorem. The rate of duty, when made in Hong Kong or China, will be 6.8 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 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division