CLA-2-20:S:N:N7:228
Mr. Ruben Sandoval
J.O. Alvarez, Inc.
Tex-Mex Industrial Park
#1 Ramos Road
P.O. Box 1434
Laredo, TX 78042-1434
RE: The tariff classification of prepared vegetables from Mexico
Dear Mr. Sandoval:
In your letter dated November 17, 1992, on behalf of
Clayton Jacques U.S., Inc., Garland, TX, you requested a tariff
classification ruling.
Ingredients breakdowns and four samples accompanied your
letter, three of which were forwarded to the U.S. Customs
laboratory for analysis. The "Clemente Jacques" brand products
consist of vegetables in a liquid medium, packed for retail sale
in glass jars. "Pickled Mushrooms" consists of mushrooms,
carrots, onions, jalapeno peppers, and black pepper, in a liquid
solution composed of water, vinegar, vegetable oil, salt, sugar,
and spices. Analysis found the acetic acid content to be .53
percent. "Pickled Potatoes" contained whole, small potatoes,
onions, red peppers, jalapeno peppers, and black peppers, in a
liquid consisting of water, vinegar, vegetable oil, salt, sugar
and spices. The acetic acid content is .67 percent. "Pickled
Vegetables" is composed of potatoes, celery, carrots, mushrooms,
red peppers, and jalapeno peppers, in a solution of water,
vinegar, vegetable oil, sugar and spices. The acetic acid
content is .54 percent. The final product, "Olives, Not-Pitted,"
consists of whole, green olives in a solution of water, salt,
citric acid, and benzoate of sodium.
The applicable subheading for the "Clemente Jacques"
pickled mushrooms, pickled potatoes, and pickled vegetables will
be 2001.90.3900, Harmonized Tariff Schedule of the United States
(HTS), which provides for vegetables...prepared or preserved by
vinegar or acetic acid... other...vegetables...other. The duty
rate will be 12 percent ad valorem.
The applicable subheading for the "Clemente Jacques
Olives, Not-Pitted" will be 2005.70.1500, HTS, which provides for
other vegetables prepared or preserved otherwise than by vinegar
or acetic acid, not frozen...olives...in a saline
solution...green in color...not pitted...other...other. The rate
of duty will be 7.4 cents per kilogram on the drained weight.
Articles classifiable under subheading 2005.70.1500, 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