CLA-2-20:S:N:N7:228
Mr. Roman E. Longoria, Jr.
International Consulting
P.O. Box 578
McAllen, TX 78502
RE: The tariff classification of cheese-stuffed jalapeno peppers
from Mexico
Dear Mr. Longoria:
In your letter dated November 16, 1992, on behalf of
Procesadora de Alimentos de Puebla, S.A., Mexico, you requested a
tariff classification ruling.
Two unlabelled samples accompanied your inquiry. One was
forwarded to the U.S. Customs laboratory for analysis, the other
was opened, examined and disposed of. The product consists of
whole jalapeno peppers, with the stem attached, slit open on one
side and stuffed with a rectangular wedge of cheese, in a liquid
solution, put up in retail-size metal cans. The samples
contained six peppers per can. The stated ingredients are 43
percent water, 24 percent peppers, 10 percent vinegar, 9 percent
onion, 6 percent cheese, 4 percent vegetable oil, and two percent
each of salt and spices. Laboratory analysis found the acetic
acid content to be 1.7 percent.
The applicable subheading for the cheese-stuffed jalapeno
peppers 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 rate of duty will be 12 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