The tariff classification of olive oils from Spain, Greece and Morocco
Issued May 17, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1509.90.2000, 1509.10.4000, 1509.90.4000, 1509.10.2000
Headings: 1509
Product description
Information was submitted with your initial request dated March 4, 2002. The subject merchandise consists of virgin, extra virgin and refined olive oils. You indicate that the virgin and extra virgin olive oils are the first cold pressed oils from whole olives, with no refining. The refined olive oils are first pressed oils from whole olives, which have been refined. The virgin olive oil will be imported in 5 liter tins. The extra virgin olive oil will be imported in .2 metric ton drums. The refined olive oil will be imported in half liter glass jars, and .2 metric ton drums.
CBP rationale
The applicable subheading for the virgin and extra virgin olive oils, weighing with the immediate container under 18kg, 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. The applicable subheading for the virgin and extra virgin olive oils, weighing with the immediate container 18kg or over, will be 1509.10.4000, 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…other. The applicable subheading for the refined olive oils, weighing with the immediate container under 18kg, will be 1509.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Olive oil and its fractions, whether or not refined, but not chemically modified…other. The applicable subheading for the refined olive oils, weighing with the immediate container 18kg or over, will be 1509.90.4000, 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…other.
Full text
NY I80928 May 17, 2002 CLA-2-15:RR:NC:SP:232 I80928 CATEGORY: Classification TARIFF NO.: 1509.10.2000; 1509.10.4000; 1509.90.2000; 1509.90.4000 Mr. Vincent Arguimbau Kiwi Trading Company 4 Davenport Avenue P.O. Box 632 Greenwich, CT 06836-0632 RE: The tariff classification of olive oils from Spain, Greece and Morocco Dear Mr. Arguimbau: In your letter dated April 12, 2002 you requested a tariff classification ruling. Information was submitted with your initial request dated March 4, 2002. The subject merchandise consists of virgin, extra virgin and refined olive oils. You indicate that the virgin and extra virgin olive oils are the first cold pressed oils from whole olives, with no refining. The refined olive oils are first pressed oils from whole olives, which have been refined. The virgin olive oil will be imported in 5 liter tins. The extra virgin olive oil will be imported in .2 metric ton drums. The refined olive oil will be imported in half liter glass jars, and .2 metric ton drums. The applicable subheading for the virgin and extra virgin olive oils, weighing with the immediate container under 18kg, 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. The duty rate will be 5 cents per kilogram on content and container. The applicable subheading for the virgin and extra virgin olive oils, weighing with the immediate container 18kg or over, will be 1509.10.4000, 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…other. The duty rate will be 3.4 cents per kilogram The applicable subheading for the refined olive oils, weighing with the immediate container under 18kg, will be 1509.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Olive oil and its fractions, whether or not refined, but not chemically modified…other. The duty rate will be 5 cents per kilogram on content and container The applicable subheading for the refined olive oils, weighing with the immediate container 18kg or over, will be 1509.90.4000, 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…other. The duty rate will be 3.4 cents per kilogram Articles classifiable under subheadings 1509.10.2000, 1509.10.4000, 1509.90.2000, 1509.90.4000, HTS, which are products of Morocco may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP". 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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