9902.01.05 - Pepperoncini, prepared or preserved by vinegar or acetic acid and presented in glass jars (provided for in subheading 2001.90.38)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | Free |
| Special Rate of Duty | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.01.05, specifically addresses pepperoncini that have been prepared or preserved using vinegar or acetic acid. These items are further characterized by their packaging in glass jars, a common presentation method for such preserved vegetables. The "provided for in subheading 2001.90.38" note is crucial, indicating that while this is a temporary or special provision, the underlying classification for these goods in their non-special provision context falls under Chapter 20, specifically dealing with vegetables and fruits prepared or preserved otherwise than by sugar.
Category 9902.01.05 operates within Chapter 99 of the HTS, which encompasses temporary legislation, temporary modifications, and additional import restrictions. This means that the duties or specific import requirements applied to these pepperoncini may differ from those found in the permanent chapters of the HTS. Unlike siblings within the broader HTS structure, such as live animals (Chapters 01xx), which are entirely distinct in product type and material, this category is a specialization of a broader agricultural product classification. Its distinction lies not in the fundamental nature of the product (a pickled vegetable), but in the specific processing and presentation, and the temporary legislative framework under which it is being classified.
As a leaf node, this classification does not have further subcategories. Its function is to provide a distinct tariff line for this specific item under special provisions. Classification within this line is determined by confirming the goods are indeed pepperoncini, that they are preserved by vinegar or acetic acid, and that they are presented in glass jars. Any deviation in preservation method, packaging, or the type of pepperoncini might necessitate classification under a different provision.