United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B87596 - NY B87648 > NY B87600

Previous Ruling Next Ruling
NY B87600

July 15, 1997

CLA-2-19:RR:NC:2:228 B87600


TARIFF NO.: 1901.90.9095

Mr. Edgar Robinson
383 Gates Avenue
Brooklyn, NY 11216

RE: The tariff classification of a tamale from Honduras

Dear Mr. Robinson:

In your letter dated July 7, 1997 you requested a tariff classification ruling.

A sample, submitted with earlier correspondence, was forwarded to the U.S. Customs laboratory for analysis. The product is a human food article identified as "Naturas Caseras Tamale." The tamale is prepared by combining water, corn flour, lard, vegetable oil, onions, capers, salt, condiments and spices into a "puree," placing this mixture on a plantain leaf, adding rice, meat, green peppers, olives and raisins, wrapping in the plantain leaf, and boiling for 50 minutes. The finished tamale is then vacuum-sealed in a plastic package. Laboratory analysis found the sample contained 12.3 percent meat. The imported food product does not require refrigeration, and is ready to consume after re-heating in a microwave or in boiling water.

The applicable subheading for the tamale will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...other. The duty rate will be 8.2 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 1901.90.9095, HTS, which are products of Honduras, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.


Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: