CLA-2-20:S:N:N7:228 810003

Mr. Larry L. Linchan
Alfred H. Marzolf, Inc.
157 Yesler Way Suite 605
Seattle, Washington 98104

RE: The tariff classification of minced garlic from China.

Dear Mr. Marzolf:

In your letter dated March 31, 1995, on behalf of Acme Food Sales, Inc., Seattle, WA, you requested a tariff classification ruling.

An ingredients breakdown, production flow chart, and a sample accompanied your letter. The product is finely chopped garlic that has been mixed with small quantities of water, vegetable oil, sugar, salt, acetic acid and citric acid, then heated. The result is homogeneous in appearance, having a thick pulpy consistency. It is vacuum packed for retail sale in glass jars and sterilized. One sample was forwarded to the United States Customs Laboratory for analysis. The laboratory found the sample to contain 0.52 percent acetic acid.

The applicable subheading for the minced garlic 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.

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.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport