NY 0852763 - The tariff classification of tamales from Mexico. - United States International Trade Commision Rulings

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NY 852763

June 14, 1990

CLA-2-21:S:N:N1:228 852763

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6095

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

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