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NY 811802

August 10, 1995

CLA-2-20:S:N:N7:228 811802


TARIFF NO.: 2001.90.3900, 2005.20.0060

Mr. Reginald Williams
A.N. Deringer
RR 3 Box 5400
Houlton, ME 04730

RE: The tariff classification of salads from Canada.

Dear Mr. Williams:

In your letters dated February 17, 1995, April 10, 1995 and June 19, 1995 you requested a tariff classification ruling.

Ingredients breakdowns accompanied your second letter and samples accompanied your third letter. One sample of each product was forwarded to the United States Customs Laboratory for analysis. The other was opened, examined and disposed of. The coleslaw salad consists of shredded cabbage, carrots, diced celery, rehydrated red peppers, crushed pineapple, sugar, citric acid and coleslaw dressing. The vegetable salad consists of diced potato, carrots, green peas, celery, red and green peppers, minced onions and salad dressing. The potato salad contains diced potato, celery, red and green peppers, minced onions blended with salad dressing. The laboratory found the samples of the coleslaw salad and the vegetable salad to contain 0.5 percent or more of acetic acid.

The applicable subheading for the coleslaw salad and vegetable salad will be 2001.90.3900, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid...other...other...vegetables...other. The rate of duty will be 11.6 percent ad valorem.

The applicable subheading for the potato salad will be 2005.20.0060, 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...potatoes ...other. The rate of duty will be 9.4 percent ad valorem.

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
New York Seaport

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