865042 86 Ruling Active

The tariff classification of chutney from Canada

Issued August 23, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2001.90.4500, 2001.90.6000

Headings: 2001

Product description

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.

CBP rationale

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. 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.

Full text

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

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