CLA-2-20:S:N:N1:228
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
New York Seaport