The tariff classification of flavored oils from Ireland

NY R01450 February 18, 2005 CLA-2-21:RR:NC:2:228 R01450 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Ms Emma Hipwell O’Carroll’s Irish Epicurean Trading Ltd. Blainroe Upper Wicklow, Co. Wicklow Ireland RE: The tariff classification of flavored oils from Ireland Dear Ms. Hipwell: In your letter dated February 9, 2005, on behalf of Twine, Inc., you requested a tariff classification ruling. Descriptive literature for two items accompanied your letter. The products consist of vegetable oil flavored with herbs, put up in slender glass bottles containing 200 milliliters, packed in triangular-shaped cardboard boxes. Lemongrass Oil is composed of extra virgin olive oil, lemongrass, rosemary, thyme, sweet marjoram, and sprigs of lemongrass. Rosemary and Garlic Oil contains extra virgin olive oil, rosemary, garlic, peppercorns, and sprigs of rosemary. The applicable subheading for these two flavored oils 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 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