CLA-2-20:OT:RR:NC:N2:228
Mr. Robert Pascale
PLP Importing, LLC
7300 Carmel Executive Park
Charlotte, NC 28226
RE: The tariff classification of vegetable preparations from Italy
Dear Mr. Pascale:
In your undated letter, received on May 22, 2008, you requested a tariff classification ruling.
Samples and ingredients lists for three products were submitted with your letter. Additional samples were provided with later correspondence. The first set of samples were opened, examined, and disposed of. Two of the remaining samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. Maria Rovanni brand Sun Dried Tomato Tapenade (Naples Style), Black Olive Tapenade (Siena Style), and Artichoke Tapenade (Rome Style), are prepared food products packaged for retail sale in glass jars holding 130 grams, net weight. The Sun Dried Tomato Tapenade is a dark red/purple-colored, oily, soft, easily spreadable, homogenous material consisting of finely crushed, unrecognizable tomato particles. The stated ingredients are tomatoes, sunflower oil, olive oil, basil, wine vinegar, salt, sugar, and citric acid. Laboratory analysis found this product contained 0.23 percent acetic acid. Black Olive Tapenade is of a similar form and consistency, dark brown/black in color. It is said to be composed of black olives, olive oil, salt, and lactic acid. The Artichoke Tapenade is a gray-colored, oily, soft, spreadable paste with a smooth, cream-like consistency. The product is said to consist of artichokes, sunflower oil, olive oil, wine vinegar, salt, citric acid, and ascorbic acid. Analysis of the sample found it to contain 0.22 percent acetic acid.
The applicable subheading for the Sun Dried Tomato Tapenade (Naples Style) will be 2002.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…other…other…other. The rate of duty will be 11.6 percent ad valorem.
The applicable subheading for the Black Olive Tapanade (Siena Style) will be 2005.70.9700, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…olives…otherwise prepared or preserved…other. The rate of duty will be 8.8 cents per kilogram on drained weight.
The applicable subheading for the Artichoke Tapanade (Rome Style), will be 2005.99.8000, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…other vegetables…other…artichokes. The rate of duty will be 14.9 percent ad valorem. In accordance with temporary modifications of the HTSUS established pursuant to trade legislation, the rate of duty for this product, if entered on or before December 31, 2009, will be 13.8 percent ad valorem, in subheading 9902.03.89, HTSUS.
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