CLA-2-21:RR:NC:N2:228 L88750
Mr. Herbert Lynch
Sullivan & Lynch
56 Roland Street
Boston, MA 02129-1233
RE: The tariff classification of a tomato product from Italy
Dear Mr. Lynch:
In your letter dated November 3, 2005, on behalf of Agrusa Incorporated, Leonia, NJ, you requested a tariff classification ruling.
A sample and a copy of a product label were submitted with your letter. The product label describes a good packed in a container holding 6 pounds, 10 ounces, net weight. The sample is an unlabelled can measuring approximately 4-3/4 inches tall and 3-7/8 inches in diameter. Bella Italia brand Italian Peeled Tomatoes in Tomato Puree With Basil is described in your letter and on the label as being composed of peeled tomatoes, tomato puree, basil, salt, and citric acid. Examination of the sample found the product to be composed of whole and broken peeled tomatoes, ranging in size from 1-3/4 inches to 3 inches in length, in a thick, red liquid, with three whole basil leaves. Your letter states the product may be imported in cans holding from 28 ounces to over 108 ounces. The contents, regardless of size, will be the same, i.e., peeled tomatoes, tomato puree, salt, citric acid, and basil leaf.
The applicable subheading for the above-described product, when imported in containers holding less than 1.4 kilograms, net weight, will be 2103.90.9051, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other…other…tomato-based preparations for sauces…in containers holding less than 1.4 kg. When imported in containers holding 1.4 kilograms or more, the applicable subheading will be 2103.90.9059, HTS. In both cases, the rate of duty will be 6.4 percent ad valorem.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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