NY 865042: The tariff classification of chutney from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865042

                                  Aug 23, 1991


CLA-2-20:S:N:N1:228  

CATEGORY:  Classification

TARIFF NO.: 2001.90.4500; 2001.90.6000  

Ms. Sulana D'Souza
Himalaya Gourmet Sauces Inc.
3690 Bombardier Street
Brossard, Quebec  Canada  J4Z 2N1

RE:  The tariff classification of chutney from Canada

Dear Ms. D'Souza:

       In your letter dated July 3, 1991 you requested a tariff
classification ruling.  

       Samples of two products, submitted with your inquiry, were
organoleptically examined, and forwarded to the U.S. Customs
laboratory for analysis.  Mango Chutney and Apple Chutney are
food preparations put up in glass jars containing 4 fluid ounces. 
The stated ingredients in  Mango Chutney are mangoes, apples,
raisins, onions, brown sugar, vinegar, ginger, garlic, spice, and
salt.  Analysis found the acetic acid content to be .8 percent. 
This product is in the form of mango chunks (1/2 to 3/4 inch
each) and whole raisins in a puree-like apple base.  Apple
Chutney, composed of apples, raisins, tomatoes, brown sugar,
vinegar, mint, ginger, garlic, spice, and salt, is in the form of
apple chunks, whole raisins, and scattered mint leaves in a red,
pulpy liquid base.  Apple Chutney has an acetic acid content of
.66 percent.  

       The applicable subheading for the Mango Chutney will be
2001.90.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for  vegetables, fruit, nuts and other
edible parts of plants, prepared or preserved by vinegar or
acetic acid...other...mangoes.  The duty rate will be 3.3 cents
per kilogram.
     
       The applicable subheading for the Apple Chutney will be
2001.90.6000, HTS, which provides for vegetables, fruit, nuts and
other edible parts of plants, prepared or preserved by vinegar or
acetic acid...other...other.  The duty rate will be 17.5 percent
ad valorem.       

       Goods classifiable under subheadings 2001.90.4500 and
2001.90.6000, HTS, which have originated in the territory of
Canada, will be entitled to  a 2.3 cents per kilogram and 12.2
percent ad valorem rate of duty, respectively, under the United
States-Canada Free Trade Agreement (FTA) 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).

      
                                       Sincerely,

                                   
  
                                       Jean F. Maguire
                                         Area Director
                                         New York Seaport