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NY 870053


January 30, 1992

CLA-2-20:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2001.90.3900; 2001.90.4500; 2001.90.6000; 2005.90.9500; 2008.30.6500

Ms. Sulana D'Souza
Himalaya Gourmet Sauces
3690 Bombardier St.
Brossard, Quebec Canada J4Z 2N1

RE: The tariff classification of pickles and chutneys from Canada

Dear Ms. D'Souza:

In your letter dated December 18, 1991, you requested a tariff classification ruling.

Samples and cost breakdowns for five products accompanied your letter. Four were submitted to the U.S. Customs laboratory for analysis, the fifth was examined and disposed of. The products are highly spiced, fruit or vegetable-based condiments, put up for retail sale in 8-ounce glass jars. Carrot Pickle is composed of shredded carrots, vinegar, honey, garlic, spices, and canola oil. Analysis found the acetic acid content to be 0.54 percent. Mango Chutney is a thick mass containing chunks of mango and apple, whole raisins, onions, honey, vinegar, ginger, garlic, and spices. The acetic acid content is 0.52 percent. Apple Chutney contains apple chunks, crushed tomatoes, whole raisins, honey, vinegar, mint leaves, ginger, garlic, and spices. The acetic acid content is 0.52 percent. Eggplant Pickle contains chopped pieces of eggplant, vinegar, honey, garlic, spices, and canola oil. The product has an acetic acid content of 0.44 percent. Lime Pickle consists of slices of lime in a thick, brown medium composed of honey and spices.

The applicable subheading for the Carrot Pickle 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.

Mango Chutney will be classified in subheading 2001.90.4500, HTS, which provides for fruit...prepared or preserved by vinegar or acetic acid...other...other...mangoes. The rate of duty will be 3.3 cents per kilogram. Apple Chutney will be classified in subheading 2001.90.6000, HTS, which provides for fruit...prepared or preserved by vinegar or acetic acid...other...other...other. The rate of duty will be 17.5 percent ad valorem.

Eggplant Pickle will be classified in subheading 2005.90.9500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic, not frozen...other vegetables...other. The rate of duty will be 17.5 percent ad valorem.

The applicable subheading for Lime Pickle will be 2008.30.6500, HTS, which provides for fruit...otherwise prepared or preserved...citrus fruit...limes. The rate of duty will be 17.5 percent ad valorem.

Goods classifiable under subheadings 2001.90.3900, 2001.90.4500, 2001.90.6000, 2005.90.9500, and 2008.30.6500, HTS, which have originated in the territory of Canada, will, upon compliance with all applicable regulations, be entitled to the following rates of duty, under the United States-Canada Free Trade Agreement (FTA):

2001.90.3900 7.2 percent ad valorem
2001.90.4500 1.9 cents per kilogram
2001.90.6000 10.5 percent ad valorem
2005.90.9500 10.5 percent ad valorem
2008.30.6500 10.5 percent ad valorem

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Jean F. Maguire
Area Director

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