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R03312 R0 Ruling Active

The tariff classification of various avocado oil products from Chile

Issued March 3, 2006 by U.S. Customs and Border Protection.

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R0 R03312 (March 3, 2006)

Tariff classification

HTS codes: 2103.90.8000, 1515.90.8090, 1517.90.2020

Headings: 1517, 1515, 2103

Product description

The subject merchandise consists of the following products: Extra Virgin Avocado Oil, Extra Virgin Avocado Oil Infused with Orange, Lemon or Garlic, and Avocado/Sunflower Oil (30 percent extra virgin avocado oil and 70 percent sunflower oil). The Extra Virgin Avocado Oil will be packaged in 250 milliliter, 500 milliliter, 1000 milliliter antique green glass bottles, and in 1000 liter bulk containers. The Extra Virgin Avocado Oil Infused with Orange, Lemon or Garlic and the Avocado/Sunflower Oil will be packaged in 250 milliliter antique green glass bottles.

CBP rationale

The applicable subheading for the Extra Virgin Avocado Oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, Other: Other…Other. The applicable subheading for the Avocado/Sunflower Oil will be 1517.90.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than the edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other…Salad and cooking oils. The applicable subheading for the Extra Virgin Avocado Oil Infused with Orange, Lemon or Garlic will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other…other.

Full text

NY R03312 March 3, 2006 CLA-2-15:RR:NC:SP:232 R03312 CATEGORY: Classification TARIFF NO.: 1515.90.8090; 1517.90.2020; 2103.90.8000 Ms. Sonia Medina Flegenheimer International 227 W. Grand Ave. El Segundo, CA 90245 RE: The tariff classification of various avocado oil products from Chile Dear Ms. Medina: In your letter dated February 17, 2006, on behalf of International Chile Products, you requested a tariff classification ruling. The subject merchandise consists of the following products: Extra Virgin Avocado Oil, Extra Virgin Avocado Oil Infused with Orange, Lemon or Garlic, and Avocado/Sunflower Oil (30 percent extra virgin avocado oil and 70 percent sunflower oil). The Extra Virgin Avocado Oil will be packaged in 250 milliliter, 500 milliliter, 1000 milliliter antique green glass bottles, and in 1000 liter bulk containers. The Extra Virgin Avocado Oil Infused with Orange, Lemon or Garlic and the Avocado/Sunflower Oil will be packaged in 250 milliliter antique green glass bottles. The applicable subheading for the Extra Virgin Avocado Oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, Other: Other…Other. The general rate of duty will be 3.2 percent ad valorem. The applicable subheading for the Avocado/Sunflower Oil will be 1517.90.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than the edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other…Salad and cooking oils. The general rate of duty will be 8 percent ad valorem. The applicable subheading for the Extra Virgin Avocado Oil Infused with Orange, Lemon or Garlic will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mixed condiments and mixed seasonings…other…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 telephone number (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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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