CLA-2-20:RR:NC:2:228 K86917
Mr. Charles Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of canned tomato products from Italy
Dear Mr. Gabbert:
In your letter dated June 7, 2004 you requested a tariff classification ruling.
Two samples and product specification sheets were submitted with your letter. The samples were opened, examined and disposed of. Although the specification sheets describe the products as “tomato pulp” and “fine tomato pulp,” the containers do not distinguish between the two. The containers, metal cans approximately 6 inches tall and 6 inches in diameter containing 2500 grams, net weight, are identical. The cans are marked the same, i.e., Menu brand Polpavera Polpa di Pomodoro. Both cans describe the contents as “tomato pulp” and indicate the sole ingredient to be “tomato.” The specification sheets state the ingredients in one product is “tomatoes pulp,” and the other to be “tomato.” Examination of one sample found a product in the form of small, chopped tomato pieces, approximately ½ to ¾ inch in length, with a small quantity of seeds scattered throughout. The second sample consisted of very soft, very small pieces of tomato, approximately ¼ inch in length, with a small quantity of seeds scattered throughout.
The applicable subheading for the canned tomato product composed of chopped tomato pieces 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 chopped tomato pieces from Italy, classified under subheading 2002.10.0080, HTS, are subject to a 100 percent ad valorem rate of duty.
Your inquiry does not provide enough information for us to give a classification ruling on the canned tomato product in the form of soft, small pieces of tomato. Your request for a classification ruling for this product should include a complete description of the manufacturing process. When this information is available, you may wish to consider resubmission of your request
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