CLA-2-20:RR:NC:2:228 I89923
Mr. Charles Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of sun dried tomatoes from Italy.
Dear Mr. Gabbert:
In your letter dated January 23, 2003, you requested a tariff classification ruling.
A sample and a list of ingredients were submitted with your letter. The sample was forwarded to the United States Customs laboratory for analysis. Bonta Di Puglia Sun Dried tomatoes consist of sliced sun dried tomatoes, capers, garlic, parsley, and chili pepper, in a liquid medium of sunflower seed oil, wine vinegar, and citric acid. The tomatoes are washed, partially hydrated, blanched in water and vinegar, and packed in a plastic container containing 1900g (1.9 kgs), net weight. Laboratory analysis found the sample contained 0.34 percent acetic acid.
The applicable subheading for the sun dried tomatoes will be 2002.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…tomatoes, whole or in pieces…other. The rate of duty will be 12.5 percent ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
Articles the product of France, the Federal Republic of Germany, or Italy:
9903.02.39 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid, whole or in pieces (provided for in subheading 2002.10)
Under this provision, the sun dried tomatoes, a product of Italy, classified under subheading 2002.10.0080, HTS, is subject to a 100 percent ad valorem rate of duty.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division