NY 895778 - The tariff classification of cajeta from Mexico - United States International Trade Commision Rulings

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NY 895778

March 31, 1994

CLA-2-19:S:N:N7:228 895778

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.3190

Mr. Javier Cedillo
Coronado Candy Farmers, Inc.
820 Bartolo Ave.
Montebello, CA 90640

RE: The tariff classification of cajeta from Mexico

Dear Mr. Cedillo:

In your letters dated February 16, 1994 and March 8, 1994, you requested a tariff classification ruling.

A sample, submitted with your first letter, was opened, examined, and disposed of. The product is described as a caramel topping called "cajeta," and is put up for retail sale in a glass jar containing 640 grams, net weight. Examination of the sample revealed the product to be dark brown in color, and in the form of a firm but spreadable paste. The stated ingredients in cajeta are 60 percent goat's milk, 25 percent corn syrup, 11 percent sugar, 3 percent white wine, and less than one percent each of sodium bicarbonate and potassium sorbate.

The applicable tariff provision for the cajeta will be 1901.90.3190, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations of goods of headings 0401 to 0404...other... articles of milk or cream not specially provided for...dairy preparations containing over 10 percent by weight of milk solids...other...other. The general rate of duty will be 17.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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