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

NY F87586 June 13, 2000 CLA-2-22:RR:NC:SP:232 F87586 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-200214, marketed as a “pasta set”. This consists of a shrink-wrapped retail assortment in a cardboard box that has a clear rectangular panel for viewing the contents. As the sample submitted appears to be a prototype, the actual weight of each item is not specified. The cardboard box is 16 inches wide, 14 inches high, and 2 ½ inches deep. Product FPG-200214 contains two bottles and a cellophane wrapped bag of pasta. One 11-inch tall bottle is positioned at each side, and the pasta rests in the middle. One of the bottles is said to be “rosemary and pignoli infused oil” a yellow liquid that 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 is a red liquid and is described as balsamic vinegar. The pasta is said to consist of enriched semolina (niacin, iron, lactate, thiamin mononitrate, riboflavin), and is said to be a product of Italy even though packaged in China.  The combination of items in Product FPG-200214 is not classifiable as a set and therefore each item is classified individually. The applicable subheading for the balsamic vinegar 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 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