The tariff classification of Oil & Vinegar from China

NY F85382 April 19, 2000 CLA-2-22:RR:NC:SP:232 F85382 CATEGORY: Classification TARIFF NO.: 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 from China Dear Mr. Harper: In your letter received on April 3, 2000, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and specifications, and samples with your request. The merchandise in question is three groupings of oil and/or vinegar. As the samples submitted appear to be prototypes, the actual weight of the contents of each item is not specified. Product OV-200180 is an oil and vinegar set which consists of two 6 inch tall bottles with rounded fronts and with curved backs which complement each other when fit together. Both have raffia tied around the bottle neck, from which is suspended a sunburst-shaped ornament. These are packaged together, blister packed in a retail unit which looks like one 2 ¼ inch diameter bottle. One of the bottles contains a red fluid which is said to be “chili flavored oil”, stated to consist of canola oil, dehydrated chili peppers, black peppercorns, paprika oleoresin, and flavor. The second bottle contains “rosemary infused vinegar”: flavored white vinegar which, in addition to rosemary, is filled with visible condiments such as mustard seeds. It is described as distilled white vinegar, with an acetic acid content of 6 percent, mustard seeds, rosemary, and balsamic vinegar.  Product FV-200843 is three varieties of flavored vinegar, in three uniquely shaped small bottles. All have raffia tied around the bottle neck. Product FV-200843a is in a bottle which is 4 ½ inches tall, 1 ½ inches deep, and which has a circular front with a 3 ½ inch diameter. This bottle contains “chili, pearl onion & thyme infused vinegar”: flavored white vinegar which, in addition to a chili pepper cut in half vertically, also has visible condiments such as thyme 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. Product FV-200843b is in a 4 ½ inch tall pyramid shaped bottle, 2 ½ inches per side at the base and tapering to the neck, which has visible rosemary sprigs and a chili floating within. It is said to contain “rosemary & chili infused vinegar” which is stated to consist of distilled white vinegar, with an acetic acid content of 6 percent, rosemary, chili pepper, salt, citric acid, sodium sulfite, sodium benzoate, and potassium sorbate. The third bottle, Product FV-200843c, is triangular in appearance, 4 inches tall and 1 inch deep. It is stated to be “starfruit, rosemary & chili infused vinegar”, and has starfruit slices, chili pepper rings, and rosemary sprigs visible within. It is said to consist of distilled white vinegar, with an acetic acid content of 6 percent, rosemary, starfruit, chili pepper, salt, citric acid, sodium sulfite, sodium benzoate, and potassium sorbate. Product FV-200865b is a globular bottle, 6 inches tall and 4 inches in diameter, with raffia tied around the bottle neck. It is a yellow liquid which is said to contain “apricot, chili & rosemary infused vinegar” and has visible rosemary sprigs, chilies and apricots floating within. This product is said to consist of distilled white vinegar, with an acetic acid content of 6 percent, apricots, chili peppers, rosemary, salt, citric acid, FD&C Yellow 5, sodium sulfite, sodium benzoate, and potassium sorbate. For classification purposes, Product OV-200180 is considered a set. Accordingly, using the guidelines set forth by GRI 3(c), the applicable subheading for Product OV-200180, an oil and vinegar set, 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 Product FV-200843a, Product FV-200843b, Product FV-200843c and Product FV-200865b 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. 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