The tariff classification of Oil, Vinegar, and Pasta from China

NY F86980 May 24, 2000 CLA-2-22:RR:NC:SP:232 F86980 CATEGORY: Classification TARIFF NO.: 1902.19.2010; 1902.19.2020; 1902.19.2030; 2103.90.8000; 2209.00.0000 Mr. Justin Harper Shonfeld’s (USA), Inc. 4720 E. 2nd Street – Suite #4 Long Beach, CA 90803 RE: The tariff classification of Oil, Vinegar, and Pasta from China Dear Mr. Harper: In your letter dated May 9, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and a sample with your request. The merchandise in question is product FPG-200284, a retail package which consists of a three sided box containing three bottles and a cellophane wrapped bag of tri-colored pasta. As the sample submitted appears to be a prototype, the actual weight of each item is not specified. The cardboard box is 12 inches high, with a triangular base, 9 inches to a side, and with three clear panels through which the contents are visible. One 10 inch tall bottle is positioned at each corner of the triangle, and the pasta rests in the middle. One of the bottles is said to be “rosemary and pignoli infused oil” a yellow liquid which is stated to be rosemary and pignoli flavored canola oil. It has visible rosemary sprigs and some pine nuts, or pignoli, and black peppercorns floating within. The second bottle contains “thyme, chili, & pearl onion infused vinegar”: flavored white vinegar which, in addition to thyme, has visible condiments such as chilies and some pearl onions. It is described as distilled white vinegar, with an acetic acid content of 6 percent, chili peppers,  pearl onions, thyme, salt, citric acid, sodium sulfite, sodium benzoate, and potassium sorbate. The third bottle is said to contain “red wine vinegar with pearl onions”, a red liquid which has some onions visible on the bottom. The pasta is said to consist of enriched semolina (niacin, iron, lactate, thiamin mononitrate, riboflavin) and spinach, tomato, or beef powder. The combination of items in Product FPG-200284 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the “thyme, chili, & pearl onion infused vinegar” and the “red wine vinegar with pearl onions”, will be 2209.00.0000, Harmonized Tariff Schedule of the United States (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 “rosemary and pignoli infused oil” will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mixed condiments and mixed seasonings: Other: Mixed condiments and mixed seasonings: Other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the multi-colored pasta, when subject to the Inward Processing Regime (IPR), will be 1902.19.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for …uncooked pasta, not stuffed or otherwise prepared…other…exclusively pasta…product of a European Union (EU) Country …subject to the Inward Processing Regime (IPR). When the imported pasta is subject to the EU reduced export refund in accordance with the US-EU Pasta agreement, the applicable subheadings will be 1902.19.2020 or 1902.19.2030, HTS. In all cases, the rate of duty will be free. However, this merchandise, non-egg dry pasta, a product of Italy, may be subject to antidumping and/or countervailing duties. Importations of pasta, classified in subheadings 1902.19.2010, 1902.19.2020, and 1902.19.2030, HTS, must be accompanied by an EU P1 (for pasta classified in subheading 1902.19.2010) or EU P2 form (for pasta classified in subheadings 1902.19.2020 or 1902.19.2030).  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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division