CLA-2 CO:R:C:G 085838 SLR
Mr. Al Sherman
Jack R. Huls & Co.
61 12th Street
Blaine, WA 98230
RE: Salsa Sauce
Dear Mr. Sherman:
This ruling is in response to your inquiry, on behalf of
Pioneer Portion Pak, Ltd., Richmond, B.C., Canada, requesting the
proper classification of salsa sauce under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples
produced in Canada were provided for our examination.
FACTS:
The two submitted samples (a "mild" and "hot" salsa)
contain the following ingredients: dried tomatoes, water, onions,
tomato paste, green peppers, vinegar, carrots, starch, jalapeno
peppers, salt, sugar, spices, and sodium benzoate. The samples
were forwarded and later analyzed by the U.S. Customs laboratory.
Both were found to be of a thick consistency, containing very
large quantities of chopped and sliced vegetables. The acetic
acid content of the "mild" salsa registered 0.45 percent. The
same test performed on the "hot" salsa revealed 0.46 percent.
In your letter, you maintain that the subject salsa should
be classified as an "other tomato sauce" in subheading
2103.20.40, HTSUSA.
ISSUE:
Is the salsa classifiable as an "other tomato sauce" under
subheading 2103.20.40, HTSUSA, as requested, and, if not, what
classification is appropriate?
LAW AND ANALYSIS:
In the HTSUSA, sauces fall in heading 2103. It appears,
however, that this heading does not encompass the products in
issue. The Explanatory Notes to heading 2103 indicate that:
-2-
The heading includes certain products based on
vegetables or fruit, but these 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....
Although not legally binding, the Explanatory Notes do represent
the official interpretation of the tariff at the international
level.
Here, the two styles of salsa contain very large quantities
of chopped and sliced vegetables suspended in a thick, red
slurry. Their composition in no way resembles the smooth texture
of mustard or mayonnaise. Consequently, these products are not
classifiable in heading 2103.
Heading 2001 provides for "vegetables ... and other edible
parts of plants, prepared or preserved by vinegar or acetic
acid." This heading appears to describe the products in issue.
Customs, however, limits those products deemed "prepared" by
acetic acid to those with an acetic acid content of 0.5 percent
or above. Since the acetic acid content of both salsas falls
below this standard, classification under heading 2001 is
precluded.
Heading 2005, HTSUSA, provides for "other vegetables
prepared otherwise than by vinegar or acetic acid, not frozen."
The Explanatory Notes to heading 2005 indicate that these
products "whole, in pieces or crushed, may be preserved in water,
in tomato sauce, with other ingredients ready for
consumption...." This heading so describes the "mild" and "hot"
salsa.
HOLDING:
The subject salsa is classifiable under 2005.90.9000,
HTSUSA, which provides for other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, not frozen, other,
other. The General rate of duty is 17.5 percent ad valorem.
Articles classified in subheading 2005.90.9000, HTSUSA,
which have originated in the territory of Canada, will be
entitled to a reduced duty of 15.7 percent under the United
States-Canada Free Trade Agreement upon compliance with all
applicable regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division