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N312523 N3 Ruling Active

The tariff classification of garlic flavored olive oil from Spain

Issued June 29, 2020 by U.S. Customs and Border Protection.

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N3 N312523 (June 29, 2020)

Tariff classification

HTS codes: 2103.90.8000

Headings: 2103

Product description

Ingredients breakdowns and a manufacturing flowchart were submitted with your letter. Garlic flavored extra virgin olive oil is said to contain approximately 99 percent extra virgin olive oil from Spain and 1 percent natural garlic aroma. It will be imported in glass bottles, 8.5 ounces, net weight. In your letter, it has been suggested that this product may be classified under subheading 1517.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive … other … other.

CBP rationale

The applicable subheading for the garlic flavored extra virgin olive oil will be 2103.90.8000, HTSUS, which provides for mixed condiments and mixed seasonings … other … other .

Full text

N312523 June 29, 2020 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2103.90.8000 Ms. Maryse Verret Overseas Food Trading 2200 Fletcher Avenue Fort Lee, NJ 07024 RE: The tariff classification of garlic flavored olive oil from Spain Dear Ms. Verret: In your letter dated June 16, 2020, you requested a tariff classification ruling. Ingredients breakdowns and a manufacturing flowchart were submitted with your letter. Garlic flavored extra virgin olive oil is said to contain approximately 99 percent extra virgin olive oil from Spain and 1 percent natural garlic aroma. It will be imported in glass bottles, 8.5 ounces, net weight. In your letter, it has been suggested that this product may be classified under subheading 1517.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive … other … other. We disagree. The product at issue is composed of two ingredients classified in headings, 0703 and 1509, respectively.  This would not constitute a mixture of two products classifiable in headings 1501 to 1515.  Additionally, garlic is not identified as a permitted additive to the products of heading 1509, HTSUS, and its presence, even at a minuscule amount, would preclude classification in the heading. The applicable subheading for the garlic flavored extra virgin olive oil will be 2103.90.8000, HTSUS, which provides for mixed condiments and mixed seasonings … other … other ... 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 the World Wide Web at https://hts.usitc.gov/current. 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 Josephine Heaning at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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