I84920 I8 Ruling Active

The tariff classification of a flavored oil from England

Issued August 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.8000

Headings: 2103

Product description

White Truffle Oil is a clear, yellow-colored liquid said to consist of over 99 percent olive oil flavored with white truffles through an infusion process. The infusion process involves adding fresh white truffles to the oil, heating, and filtering. The flavored oil will be imported in bottles containing 250 or 500 milliliters.

CBP rationale

The applicable subheading for the truffle-flavored oil will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for mixed condiments and mixed seasonings…other…other.

Full text

NY I84920 August 16, 2002 CLA-2-21:RR:NC:2:228 I84920 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Ms. Judie Hoban US Food Group 22 West Allegheny Avenue Towson, MD 21204 RE: The tariff classification of a flavored oil from England Dear Ms. Hoban: In your letters dated August 2, 2002 and August 14, 2002 you requested a tariff classification ruling. A sample, submitted with your first letter, was examined and disposed of. White Truffle Oil is a clear, yellow-colored liquid said to consist of over 99 percent olive oil flavored with white truffles through an infusion process. The infusion process involves adding fresh white truffles to the oil, heating, and filtering. The flavored oil will be imported in bottles containing 250 or 500 milliliters. The applicable subheading for the truffle-flavored oil 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. 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

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