CLA-2-21:S:N:N7:228
Mr. Liam Quinlan
Dobson & Sinisi
600 Lexington Avenue
New York, NY 10022
RE: The tariff classification of a tomato-based product from Italy
Dear Mr. Quinlan:
In your letters dated September 27, 1993 and July 13, 1993,
on behalf of Star S.p.A., Milan, Italy, you requested a tariff
classification ruling.
A sample was submitted with your July letter, and an ingredients
breakdown accompanied your most recent correspondence. "Boscaiola
(lumberjack) Sauce" is a prepared food product composed of water, tomato
pulp, mushrooms, ham, tomato concentrate, "fresh vegetables," starch, oil,
parsley, salt, lactic acid, and spices, packed for retail sale in glass
jars containing 250 milliliters. Examination of the sample found the
product to have the appearance of a loose tomato concentrate containing
scattered, irregularly shaped mushroom pieces and chunks of meat.
The applicable subheading for the Boscaiola (lumberjack) Sauce will be
2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which
provides for sauces and preparations therefor...other tomato sauces... in
containers holding less than 1.4 kg. The rate of duty will be 13.6 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