The tariff classification of cajeta from Mexico

NY 894783 March 1, 1994 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1901.90.3190 Mr. Roman E. Longoria, Jr. International Consulting P.O. Box 578 McAllen, TX 78505-0578 RE: The tariff classification of cajeta from Mexico Dear Mr. Longoria: In your letter dated February 4, 1994, on behalf of Productos Medellin, S.A. de C.V., Mexico, you requested a tariff classification ruling. Samples and an ingredients breakdown accompanied your letter. The samples were examined and disposed of. Las Sevillanas brand Cajeta is a viscous, brown liquid composed of approximately 72 percent goat's milk, 14 percent sugar, 14 percent corn syrup, and less than one percent sodium bicarbonate. The product is put up for retail sale in glass jars containing 600 grams, net weight. Cajeta is used as a sweet spread or consumed directly from the container as a snack or dessert. 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 New York Seaport