CLA-2-21:RR:E:NC:N2:228

Mr. Gary Perez
Gary Perez CHB
2315 NW 107 Ave. No. 22/23
Doral, FL 33172

RE: The tariff classification of canned tomatoes from Italy

Dear Mr. Perez:

In your letter dated February 26, 2007, on behalf of Florida Italcibus Corp., Miami, FL, you requested a tariff classification ruling.

The product is described as “canned peeled tomatoes [sic.] puree, with basil leaf.” The stated ingredients are peeled tomatoes, tomato puree, basil leaf, citric acid, and salt.

The applicable subheading for this product, when imported in containers holding less than 1.4 kilograms, will be 2103.90.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sauces and preparations therefor…other…other…tomato-based preparations for sauces…in containers holding less than 1.4 kg. When in containers holding 1.4 kilograms or more the applicable subheading will be 2103.90.9059, HTSUS. In both cases, the rate of duty will be 6.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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