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NY 874877

June 12, 1992



TARIFF NO.: 2005.51.4040

Mr. Robert Interiano
International Foods, Inc.
4701 Willard Ave Suite 1527
Bethesda, MD 20815

RE: The tariff classification of canned beans from El Salvador

Dear Mr. Interiano:

In your letter dated May 19, 1992, you requested a tariff classification ruling.

Ingredients breakdowns and samples of four products accompanied your letter. The samples were examined and disposed of. Refried Red Beans, composed of approximately 88 percent blended red beans, 9 percent vegetable oil, 2 percent salt, and less than one percent each of onion powder and garlic powder, is a reddish-brown, homogenous product, with a moderately firm, paste-like consistency. Refried Black Beans consists of approximately 76 percent blended black beans, 21 percent vegetable oil, 2 percent salt, and less than one percent of onion powder and garlic powder. This product is a red-brown, homogenous paste with a relatively soft, creamy consistency. Homestyle Beans is a moderately firm, red/brown paste with many broken bean pieces. The ingredient composition is approximately 67 percent blended red beans, 23 percent mashed red beans, 5 percent vegetable oil, 2 percent salt, one percent onion powder, and less than one percent garlic powder. The final sample, Homestyle Beans with Cheese, is a red/brown paste with a soft, creamy consistency, containing many broken bean pieces. It is said to contain approximately 63 percent blended red beans, 27 percent mashed red beans, 5 percent vegetable oil, 3 percent hard grating cheese, 1 percent salt, and less than one percent each of onion powder and garlic powder. All products are put up in metal cans, for retail sale.

The applicable subheading for the canned beans will be 2005.51.4040, 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...beans...shelled...other...other. The duty rate will be 3.3 cents per kilogram on the entire contents of the container.

Articles classifiable under subheading 2005.51.4040, HTS, which are products of El Salvador 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.


Jean F. Maguire
Area Director

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