G89889 G8 Ruling Active

The tariff classification of flavored oils from China

Issued May 4, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.99.0092, 2103.90.8000

Headings: 4901, 2103

Product description

Descriptive literature accompanied your letter. Product OV-202083 consists of two flat-back, circular-shaped glass bottles with cork stoppers, placed back-to-back, held together with a paper “belly band” across the center, and bound top, bottom, and diagonally with rope. A rope “handle” is attached to the necks of the bottles, and a paper recipe booklet is attached to the handle. The bottles contain canola oil flavored with vegetable materials. The Chili Flavored Oil consists of canola oil, black peppercorns, dehydrated chili peppers, natural flavor, and paprika oleoresin. The Bay Pepper Oil contains canola oil, black peppercorns, pine nuts, and bay leaves.

CBP rationale

The applicable subheading for the flavored oils will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings…other…other. The applicable subheading for the recipe booklet will be 4901.99.0092, HTS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets…other…other…other…containing 5 or more pages each, but not more than 48 pages each (excluding covers).

Full text

NY G89889 May 4, 2001 CLA-2-21:RR:NC:2:228 G89889 CATEGORY: Classification TARIFF NO.: 2103.90.8000; 4901.99.0092 Mr. Nick Raagas Shonfeld’s 57 Romanelli Avenue South Hackensack, NJ 07606 RE: The tariff classification of flavored oils from China Dear Mr. Raagas: In your letter dated March 27, 2001, received by this office on April 10, 2001, you requested a tariff classification ruling. Descriptive literature accompanied your letter. Product OV-202083 consists of two flat-back, circular-shaped glass bottles with cork stoppers, placed back-to-back, held together with a paper “belly band” across the center, and bound top, bottom, and diagonally with rope. A rope “handle” is attached to the necks of the bottles, and a paper recipe booklet is attached to the handle. The bottles contain canola oil flavored with vegetable materials. The Chili Flavored Oil consists of canola oil, black peppercorns, dehydrated chili peppers, natural flavor, and paprika oleoresin. The Bay Pepper Oil contains canola oil, black peppercorns, pine nuts, and bay leaves. The applicable subheading for the flavored oils will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the recipe booklet will be 4901.99.0092, HTS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets…other…other…other…containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →