CLA-2-21:S:N:N1:228 852763
Ms. Barbara J. Camacho
Camacho Brokers, Inc.
6775 Customhouse Plaza
San Ysidro, CA 92073
RE: The tariff classification of tamales from Mexico.
Dear Ms. Camacho:
In your letters dated March 26, 1990 and May 18, 1990, on behalf
of Leon Gallegos y Cia, you requested a tariff classification ruling.
Descriptive literature and ingredients breakdowns accompanied your
May letter. Two varieties will be produced: corn and pineapple. Corn
tamal is prepared by grinding freshly husked kernals of corn into a
"dough", blending this mass with margarine, sugar and salt, and
wrapping a quantity of the blend in a corn husk. Pineapple tamal is
prepared in a similar manner, the ground kernals combined with
pineapple, sugar, margarine, baking powder and salt. After wrapping,
the tamales are steam cooked, vacuum wrapped, and frozen.
The applicable subheading for the frozen tamales will be
2106.90.6095, Harmonized Tariff Schedule of the United States (HTS),
which provides for food preparations not elsewhere specified or
included... other... other... frozen. The duty rate will be 10 percent
ad valorem.
Articles classifiable under subheading 2106.90.6095, HTS, which
are products of Mexico 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport