CLA-2 CO:R:C:G 085922 SLR
Ms. Beatriz R. Ferreira
Kiviks Marknad of America
P.O. Box 340
Gaithersburg, MD 20884
RE: Pear Chutney Imported from Brazil
Dear Ms. Ferriera:
This ruling is in response to your inquiry, dated
September 29, 1989, requesting the classification of pear chutney
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was forwarded for our examination.
FACTS:
The product in question contains the following ingredients
listed in descending order of predominance by weight in the food
product: pear, sugar, apple, and ginger. The product is composed
of a thick, creamy mass in which are suspended soft chunks of
pear measuring approximately 1/2 cubic inch.
ISSUE:
What is the proper classification of the subject chutney
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise 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.
Heading 2103 provides, in pertinent part, for "sauces and
preparations therefor." The Explanatory Notes, which represent
the official interpretation of the tariff at the international
level, offer guidance in understanding the scope of the HTSUSA
headings. The Explanatory Note to heading 2103 indicates that:
This heading covers preparations, generally of a highly
-2-
spiced character, used to flavour certain dishes (meat,
fish, salads, etc.), and made from various ingredients
(eggs, vegetables, meat, fruit, flours, starches, oil,
vinegar, sugar, spices, mustard, flavorings, etc.). * * *
The heading includes certain products based on vegetables
or fruit, but these differ from the preserved products in
Chapter 20 in that they are mainly liquids, emulsions or
suspensions containing very little solid matter....
Here, the subject chutney functions as a condiment; it
compliments the taste of meats. While small, soft chunks of
pear are present, Customs, nonetheless, believes that the product
is sufficiently homogeneous to be considered a sauce.
In HRL 085180, dated October 31, 1989, this office
classified mango chutney not as a sauce, but as fruit preserved
by acetic acid in subheading 2001.90.4500, HTSUSA. That product,
however, contained large, hard chunks of mango and whole raisins.
HOLDING:
The pear chutney in question is classifiable in subheading
2103.90.6090, HTSUSA, which provides for sauces and preparations
therfor; mixed condiments and mixed seasonings; mustard flour and
meal and prepared mustard: other, other, other, other, dutiable
at 7.5 percent ad valorem.
Articles classified in subheading 2103.90.6090 which are
products of Brazil are entitled to duty free entry under the
Generalized System of Preferences upon compliance with all
applicable regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division