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NY 880726





December 21, 1992

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2001.90.3900; 2005.70.1500

Mr. Ruben Sandoval
J.O. Alvarez, Inc.
Tex-Mex Industrial Park
#1 Ramos Road
P.O. Box 1434
Laredo, TX 78042-1434

RE: The tariff classification of prepared vegetables from Mexico

Dear Mr. Sandoval:

In your letter dated November 17, 1992, on behalf of Clayton Jacques U.S., Inc., Garland, TX, you requested a tariff classification ruling.

Ingredients breakdowns and four samples accompanied your letter, three of which were forwarded to the U.S. Customs laboratory for analysis. The "Clemente Jacques" brand products consist of vegetables in a liquid medium, packed for retail sale in glass jars. "Pickled Mushrooms" consists of mushrooms, carrots, onions, jalapeno peppers, and black pepper, in a liquid solution composed of water, vinegar, vegetable oil, salt, sugar, and spices. Analysis found the acetic acid content to be .53 percent. "Pickled Potatoes" contained whole, small potatoes, onions, red peppers, jalapeno peppers, and black peppers, in a liquid consisting of water, vinegar, vegetable oil, salt, sugar and spices. The acetic acid content is .67 percent. "Pickled Vegetables" is composed of potatoes, celery, carrots, mushrooms, red peppers, and jalapeno peppers, in a solution of water, vinegar, vegetable oil, sugar and spices. The acetic acid content is .54 percent. The final product, "Olives, Not-Pitted," consists of whole, green olives in a solution of water, salt, citric acid, and benzoate of sodium.

The applicable subheading for the "Clemente Jacques" pickled mushrooms, pickled potatoes, and pickled vegetables 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.

The applicable subheading for the "Clemente Jacques Olives, Not-Pitted" will be 2005.70.1500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...olives...in a saline solution...green in color...not pitted...other...other. The rate of duty will be 7.4 cents per kilogram on the drained weight.

Articles classifiable under subheading 2005.70.1500, 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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