U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of extra virgin olive oil, dressings, and flavored oils from Italy
NY L82526 February 18, 2005 CLA-2-15:RR:NC:2:228 L82526 CATEGORY: Classification TARIFF NO.: 1509.10.2000; 2103.90.8000 Mr. Keith Landry Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of extra virgin olive oil, dressings, and flavored oils from Italy Dear Mr. Landry: In your letter dated January 5, 2005, on behalf of Authentic Italian Products, Inc., Phoenix, AZ, you requested a tariff classification ruling. Your letter was received by this office on February 14, 2005. Samples of eleven products were submitted with your letter. The products are Monte Vibiano and Villa Sereni brand oils and dressings, packed in glass or plastic bottles containing 10, 15, or 18 milliliters. Item no. L108 is said to consist wholly of extra virgin olive oil. Italian Dressing, item no. GEN/05, is composed of extra virgin olive oil and balsamic vinegar. Spicy Lemon Dressing and Tomato-Chilli [sic] Dressing, both identified as item no. L229, consist of extra virgin olive oil, soy sauce, red vinegar, and flavoring. Truffle Yuzu Dressing, no. L107, is composed of extra virgin olive oil, soy sauce, red vinegar, salt, and flavoring. The remaining products, item nos. L188, Extra Virgin Olive Oil with Lemon, L061, Extra Virgin Olive Oil with Dill & Lemon, L218, Extra Virgin Olive Oil with Chilli, L175, Extra Virgin Olive Oil with Basil, L266, Extra Virgin Olive Oil with Oregano, and “tag #11”, Extra Virgin Olive Oil with Truffle, consist of olive oil infused with the characteristic flavor of the declared fruit, vegetable, or herb. The applicable subheading for product no. L108, Extra Virgin Olive Oil, will be 1509.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for olive oil and its fractions, whether or not refined, but not chemically modified…virgin…weighing with the immediate container under 18 kg. The rate of duty will be 5 cents per kilogram on the contents and container. The applicable subheading for the remaining products, GEN/05, Extra Virgin Olive Oil and Balsamic Vinegar, L229, Spicy Lemon Dressing and Tomato-Chilli Dressing, L107, Truffle Yuzu Dressing, L188, Extra Virgin Olive Oil with Lemon, L061, Extra Virgin Olive Oil with Dill & Lemon, L218, Extra Virgin Olive Oil with Chilli, L175, Extra Virgin Olive Oil with Basil, L266, Extra Virgin Olive Oil with Oregano, and “tag #11”, Extra Virgin Olive Oil with Truffle will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings…other. The rate of duty will be 6.4 percent ad valorem. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division