K88645 K8 Ruling Active

The tariff classification of flavored oil, a ceramic dish, seasoning, and a knife from China.

Issued August 27, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.8000, 8215.99.5000, 6912.00.4810

Headings: 8215, 6912, 2103

Product description

The samples were examined and disposed of. Item no. DM-208089A is comprised of a bottle of chili infused oil, a packet of seasoning, a small knife, and a ceramic dish. The Yellow Chili Infused Oil put up in a bottle measuring 6-3/4 inches by 1-3/4 inches, is composed of whole yellow chilies loosely packed in canola oil. The seasoning is a blend of dried onion and oregano. The small knife measures 4-1/2 inches long, has a steel blade and a chili-shaped handle made of resin. The dish is a chili-shaped, ceramic (non-porcelain) serving dish measuring 8 inches long, 3 inches wide, and 1 inch deep.

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. The applicable subheading for the small knife with resin handle will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof, other, other, other (including parts).

Full text

NY K88645 August 27, 2004 CLA-2-21:RR:NC:2:228 K88645 CATEGORY: Classification TARIFF NO.: 2103.90.8000, 6912.00.4810, 8215.99.5000 Mr. Shachar Gat Shonfeld’s USA, Inc. 3100 S. Susan Street Santa Ana, CA 92704 RE: The tariff classification of flavored oil, a ceramic dish, seasoning, and a knife from China. Dear Mr. Gat: In your letter dated August 3, 2004, you requested a tariff classification ruling. Samples and illustrative literature were submitted with your letter. The samples were examined and disposed of. Item no. DM-208089A is comprised of a bottle of chili infused oil, a packet of seasoning, a small knife, and a ceramic dish. The Yellow Chili Infused Oil put up in a bottle measuring 6-3/4 inches by 1-3/4 inches, is composed of whole yellow chilies loosely packed in canola oil. The seasoning is a blend of dried onion and oregano. The small knife measures 4-1/2 inches long, has a steel blade and a chili-shaped handle made of resin. The dish is a chili-shaped, ceramic (non-porcelain) serving dish measuring 8 inches long, 3 inches wide, and 1 inch deep. The applicable tariff provision for the infused oil and the oregano and onion mix will be 2103.90.8000, HTS, which provides for mixed condiments and mixed seasonings… other…other… other. The rate of duty will be 6.4 percent ad valorem. 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. The applicable subheading for the small knife with resin handle will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware; and base metal parts thereof, other, other, other (including parts). The rate of duty will be 5.3 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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