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HQ 085180

October 31, 1989

CLA-2 CO:R:C:G 085180 SLR


TARIFF NO.: 2001.90.4500

Ms. Beatriz R. Ferreira
Kiviks Marknad of America
P.O. Box 340
Gaithersburg, MD 20884

RE: Mango Chutney Imported from Brazil

Dear Ms. Ferreira:

This ruling is in response to your letter of May 22, 1989, requesting the classification of mango chutney under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The product in question is composed of approximately 76 percent mango, 13 percent sugar, 6 percent vinegar, 3 percent ginger, 2 percent raisins, and less than 1 percent each of cinnamon, citric acid, and ascorbic acid. A sample was forwarded and later analyzed by the U.S. Customs laboratory. It consisted of a dark green, creamy mass with many, scattered whole raisins, and several irregularly shaped chunks of mango ranging in size from approximately 1/2 inch to 1-1/2 inches. Its acetic acid content was 0.59 percent.


What is the proper classification of this particular brand of mango chutney under the HTSUSA?


Classification of products 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. Here, headings 2103 and 2001 seem to describe mango chutney.

In the HTSUSA, sauces fall in heading 2103. It appears, however, that this heading does not encompass the product in issue. Explanatory Note 21.03 states that the products of
heading 2103 "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...."

Here, the product in question contains whole raisins and chunks of mango. Its composition in no way resembles the smooth texture of ketchup, mustard or mayonnaise. By virtue of this fact, the mango chutney must be classified under heading 2001.


Mango chutney is properly classified under subheading 2001.90.4500, HTSUSA, which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid, other, mangoes, dutiable at 3.3 cents per kilogram.

Articles classified in 2001.90.4500 which are products of Brazil are entitled to duty free entry under the Generalized System of Preferences on compliance with applicable regulations.


John Durant, Director
Commerial Rulings Division

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