The tariff classification of cheese-stuffed jalapeno peppersfrom Mexico

NY 880460 December 07, 1992 CLA-2-20:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2001.90.3900 Mr. Roman E. Longoria, Jr. International Consulting P.O. Box 578 McAllen, TX 78502 RE: The tariff classification of cheese-stuffed jalapeno peppers from Mexico Dear Mr. Longoria: In your letter dated November 16, 1992, on behalf of Procesadora de Alimentos de Puebla, S.A., Mexico, you requested a tariff classification ruling. Two unlabelled samples accompanied your inquiry. One was forwarded to the U.S. Customs laboratory for analysis, the other was opened, examined and disposed of. The product consists of whole jalapeno peppers, with the stem attached, slit open on one side and stuffed with a rectangular wedge of cheese, in a liquid solution, put up in retail-size metal cans. The samples contained six peppers per can. The stated ingredients are 43 percent water, 24 percent peppers, 10 percent vinegar, 9 percent onion, 6 percent cheese, 4 percent vegetable oil, and two percent each of salt and spices. Laboratory analysis found the acetic acid content to be 1.7 percent. The applicable subheading for the cheese-stuffed jalapeno peppers 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 rate of duty will be 12 percent ad valorem. 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 New York Seaport