CLA-2-20:S:N:N1:228
Ms. Catherine Weeks
Casas International Brokerage, Inc.
6775 Customhouse Plaza, Suite J
Otay Mesa, CA 92073
RE: The tariff classification of salsa from Mexico
Dear Ms. Weeks:
In your letter dated October 1, 1990, on behalf of Ingro,
Inc., you requested a tariff classification ruling.
Ingredient breakdowns and samples of two types of salsa
were provided. The samples were examined and disposed of. Mild
Jalapeno Red Salsa is composed of red tomatoes, water, onions,
jalapeno peppers, coriander, salt, citric acid and sodium
benzoate. The product has a fairly loose but lumpy consistency,
and contains many small pieces of tomato, tomato seeds, onions
and peppers. Mild Jalapeno Green Salsa is made from tomatillos,
water, jalapeno peppers, onions, coriander, salt, citric acid and
sodium benzoate. This product has a very loose consistency and,
like the red salsa, contains a large quantity of tomatillo pieces
and seeds, peppers and onions. Both salsas are put up in glass
jars containing 18 ounces, net weight.
The applicable subheading for the red salsa will be
2005.90.9500, Harmonized Tariff Schedule of the United States
(HTS), which provides for other vegetables prepared or preserved
otherwise than by vinegar or acetic acid, not frozen...other
vegetables and mixtures of vegetables...other. The duty rate
will be 17.5 percent ad valorem.
The applicable subheading for the green salsa will be
2008.99.9090, HTS, which provides for fruit...otherwise prepared
or preserved...other...other. The rate of duty will be 7 percent
ad valorem.
Articles classifiable under subheadings 2005.90.9500 and
2008.99.9090, HTS, which are products of Mexico are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport