The tariff classification of flavored oils from Spain

NY M80053 January 24, 2006 CLA-2-21:RR:NC:N2:228 M80053 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Mr. Peter Flandorffer Secure Customs Brokers 10 Fifth Street Valley Stream, NY 11580 RE: The tariff classification of flavored oils from Spain Dear Mr. Flandorffer: In your undated letter, on behalf of Med International S.A., Cordoba, Spain, you requested a tariff classification ruling. Your letter was received by this office on January 19, 2006, Descriptive literature and six samples were submitted with your letter. The products are identified as “dipping oils,” extra virgin olive oil flavored with herbs, spices, and extracts, packaged for retail sale in glass bottles containing 8.5 fluid ounces (250 milliliters). Garlic Dipping Oil is olive oil flavored with garlic extract and pieces of sliced garlic. Crushed Black Pepper Dipping Oil contains natural pepper extract and crushed black pepper corns. Rosemary Lemon Dipping Oil contains rosemary extract, lemon extract, rosemary leaves, and lemon peel. Rosemary & Pink Peppercorn Dipping Oil, contains rosemary extract, pepper extract, rosemary leaves and whole red peppercorns. Basil Dipping Oil contains basil extract and crushed basil, and Rosemary Dipping Oil contains rosemary extract and rosemary leaves. The applicable subheading for these flavored oils will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other…other. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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). The samples are being returned to you, as requested. 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