CLA-2-7:S:N:N7:228
Mr. John W. Cain
Cain Customs Brokers
P.O. Box 150
Hidalgo, TX 78557
RE: The tariff classification of prepared vegetables from Mexico
Dear Mr. Cain:
In your letters dated July 5, 1993 and September 8, 1993, on
behalf of Ann O'Brien, SA de CV, you requested a tariff
classification ruling.
Samples, submitted with your first letter, were examined and disposed
of. The sample identified as "brined chilies" consists of sliced jalapeno
peppers in a liquid solution. Your letter indicates that the actual
product to be imported may be composed of different varieties of chili
pepper, and the vegetable may be sliced, diced, or halved. In all
scenarios, the chilies will be placed into a liquid solution of water,
salt, citric acid, vinegar, and, in some situations, preservatives. The
brined chilies are not suitable for consumption as imported, but must be
further prepared by washing with fresh water to remove excess salt and
chemicals. The ultimate use of these peppers, after processing, will be as
an ingredient in a variety of prepared foods. The sample called "salsa
base" consists of chopped onions and chili peppers, water, salt, citric
acid, vegetable gum, and spices. The chopped vegetables comprise 84
percent of the product, and will vary, depending on customer
specifications, from 75 percent chilies and 25 percent onions, to 75
percent onions and 25 percent chilies. The imported base will be combined
with chopped tomatoes, cooked, and packaged in hermetically sealed
containers.
The applicable subheading for the brined chilies will be 0711.90.6000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
vegetables provisionally preserved...but unsuitable in that state for
immediate consumption...other vegetables...other. The duty rate will be 12
percent ad valorem.
The applicable subheading for the salsa base will be 2005.90.9500,
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 rate of duty will be 17.5 percent ad valorem.
Articles classifiable under subheadings 0711.90.6000 and 2005.90.9500,
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