J87517 J8 Ruling Active

The tariff classification of a bread dipping set from China.

Issued August 12, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.9091, 6912.00.4810

Headings: 6912, 2103

Product description

The samples were examined and disposed of. Item no. OV-205364A is a round bottle measuring 5 inches by 3 ½ inches by 1 ½ inches, containing balsamic vinegar, white vinegar, canola oil, and rosemary. The bottle is packaged with a ceramic (non-porcelain) serving dish measuring 5 inches in diameter and 1 inch deep, with the well for the dipping blend in a spiral pattern.

CBP rationale

The applicable subheading for the ceramic (non-porcelain) serving dishes will be 6912.00.4810, HTS, which provides for other ceramic tableware, kitchenware… other than of porcelain or china…other, suitable for food or drink contact.

Full text

NY J87517 August 12, 2003 CLA-2-21:RR:NC:2:228 J87517 CATEGORY: Classification TARIFF NO.: 2103.90.9091, 6912.00.4810 Mr. Shachar Gat Shonfeld’s USA, Inc. 16871 Noyes Avenue Irvine, CA 92606 RE: The tariff classification of a bread dipping set from China. Dear Mr. Gat: In your letter dated July 15, 2003, you requested a tariff classification ruling. Samples and illustrative literature were submitted with your letter. The samples were examined and disposed of. Item no. OV-205364A is a round bottle measuring 5 inches by 3 ½ inches by 1 ½ inches, containing balsamic vinegar, white vinegar, canola oil, and rosemary. The bottle is packaged with a ceramic (non-porcelain) serving dish measuring 5 inches in diameter and 1 inch deep, with the well for the dipping blend in a spiral pattern. The applicable tariff provision for the flavored oil and vinegar in item no. OV-205364A, will be 2103.90.9091, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other…other… other. The rate of duty will be 6.4 percent ad valorem. Your inquiry does not provide enough information for us to issue a classification ruling on item no. OV-205364B Tuscan Bread Dipper. The ingredients breakdown submitted does not correspond with the sample submitted. Your request for a classification ruling should include a complete ingredients breakdown, by weight, for the sample submitted, or a sample that corresponds with the ingredients breakdown submitted. The applicable subheading for the ceramic (non-porcelain) serving dishes will be 6912.00.4810, HTS, which provides for other ceramic tableware, kitchenware… other than of porcelain or china…other, suitable for food or drink contact. The rate of duty will be 9.8 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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