CLA-2 CO:R:C:G 085180 SLR
Ms. Beatriz R. Ferreira
Kiviks Marknad of America
P.O. Box 340
Gaithersburg, MD 20884
RE: Mango Chutney Imported from Brazil
Dear Ms. Ferreira:
This ruling is in response to your letter of May 22, 1989,
requesting the classification of mango chutney under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The product in question is composed of approximately 76
percent mango, 13 percent sugar, 6 percent vinegar, 3 percent
ginger, 2 percent raisins, and less than 1 percent each of
cinnamon, citric acid, and ascorbic acid. A sample was forwarded
and later analyzed by the U.S. Customs laboratory. It consisted
of a dark green, creamy mass with many, scattered whole raisins,
and several irregularly shaped chunks of mango ranging in size
from approximately 1/2 inch to 1-1/2 inches. Its acetic acid
content was 0.59 percent.
ISSUE:
What is the proper classification of this particular brand
of mango chutney under the HTSUSA?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relevant section or chapter notes.
Here, headings 2103 and 2001 seem to describe mango chutney.
In the HTSUSA, sauces fall in heading 2103. It appears,
however, that this heading does not encompass the product in
issue. Explanatory Note 21.03 states that the products of
-2-
heading 2103 "differ from the preserved products of Chapter 20
(and more especially those under heading 20.01) in that they are
mainly liquids, emulsions or suspensions containing very little
solid matter...."
Here, the product in question contains whole raisins and
chunks of mango. Its composition in no way resembles the smooth
texture of ketchup, mustard or mayonnaise. By virtue of this
fact, the mango chutney must be classified under heading 2001.
HOLDING:
Mango chutney is properly classified under subheading
2001.90.4500, HTSUSA, which provides for vegetables, fruit, nuts
and other edible parts of plants, prepared or preserved by
vinegar or acetic acid, other, mangoes, dutiable at 3.3 cents per
kilogram.
Articles classified in 2001.90.4500 which are products of
Brazil are entitled to duty free entry under the Generalized
System of Preferences on compliance with applicable regulations.
Sincerely,
John Durant, Director
Commerial Rulings Division