The tariff classification of extra virgin olive oil, flavored oils and balsamic vinegar from Italy

N028316 May 20, 2008 CLA-2-15:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1509.10.2000; 2103.90.8000; 2209.00.0000 Ms. Pat Danilczyk USG Logistics Inc. Cargo Building 67 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of extra virgin olive oil, flavored oils and balsamic vinegar from Italy Dear Ms. Danilczyk: In your letter dated May 14, 2008, on behalf of your client, PLP Importing, LLC, you requested a tariff classification ruling. Samples of six products were submitted with your letter. The products are Maria Rovanni brand oils and vinegar, packed in glass bottles containing 250 or 500 milliliters. All of the items are products of Italy. Intenso Extra Virgin Olive Oil is said to consist wholly of extra virgin olive oil. Organic Balsamic Vinegar is described as a balsamic vinegar that has been aged for 3 years and is said to have an acetic acid content of 6 percent. The remaining products, Rosemary Infused Extra Virgin Olive Oil, Garlic Infused Extra Virgin Olive Oil, Hot Pepper Infused Extra Virgin Olive Oil, and Basil Infused Extra Virgin Olive Oil consist of olive oil infused with the characteristic flavor of the declared vegetable or herb. The applicable subheading for the Intenso Extra Virgin Olive Oil will be 1509.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for olive oil and its fractions, whether or not refined, but not chemically modified…virgin…weighing with the immediate container under 18 kg. The duty rate will be 5 cents per kilogram on the contents and container. The applicable subheading for the Organic Balsamic Vinegar will be 2209.00.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for vinegar and substitutes for vinegar obtained from acetic acid. The rate of duty will be 0.5 cents per proof liter. The applicable subheading for the Rosemary Infused Extra Virgin Olive Oil, Garlic Infused Extra Virgin Olive Oil, Hot Pepper Infused Extra Virgin Olive Oil, and Basil Infused Extra Virgin Olive Oil will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other. The general rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 (chapter 21) at 646-733-3029, and National Import Specialist Frank Troise (chapters 15 and 22) at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division