CLA-2-21:OT:RR:NC:2:228
Mr. Bob Luzzo
Bruno Scheidt, Inc.
71 West 23rd Street
New York, NY 10010
RE: The tariff classification of a tomato product from Italy.
Dear Mr. Luzzo:
In your letter dated January 2, 2008, you requested a tariff classification ruling.
An unlabeled sample and descriptions of the product and processing were submitted with your letter. Roland Peeled Plum Tomatoes in Puree with Basil is said to contain whole peeled Italian plum tomatoes, tomato puree, salt, citric acid, and basil. Examination of the sample found whole peeled tomatoes, ranging in size from 2-1/2 inches to 3-3/4 inches, in a thick tomato puree, with one large basil leaf. The tomato product will be packed in large #10 sized and small 28 ounce tins, and used by the food service industry and retail consumers for making sauces.
The applicable subheading for this tomato 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 telephone number (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