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 prepared vegetables from Italy
Dear Mr. Pascale:
In your undated letter, received on May 22, 2008, you requested a tariff classification ruling.
Samples and ingredients lists were submitted with your letter. Additional samples were provided with later correspondence. The first set of samples were opened, examined, and disposed of. The remaining samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. Maria Rovanni brand Sun Dried Tomatoes (Naples Style), Roasted Peppers Alla Griglia (Bari Style), and Grilled Artichokes (Rome Style), are prepared food products packaged for retail sale in glass jars holding 280 or 290 grams, net weight. The Sun Dried Tomatoes product consists of dried, halved tomatoes in a medium composed of sunflower oil, olive oil, herbs, salt, and wine vinegar. The Roasted Peppers Alla Griglia consists of sliced peppers in a medium of sunflower oil, olive oil, herbs, wine vinegar, salt, sugar, ascorbic acid, and citric acid. Grilled Artichokes contains sliced artichoke hearts in a medium of sunflower oil, olive oil, herbs, wine vinegar, salt, ascorbic acid, and citric acid. Laboratory analysis found the tomato product contained 0.1 percent acetic acid, the peppers 0.07 percent acetic acid, and the artichokes 0.08 percent acetic acid.
The applicable subheading for the Sun Dried Tomatoes (Naples Style) will be 2002.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetables…prepared or preserved otherwise than by vinegar or acetic acid…tomatoes, whole or in pieces…in containers holding less than 1.4 kg. 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 HTSUS:
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 sun dried tomatoes from Italy, classified under subheading 2002.10.0020, HTSUS, are subject to a 100 percent ad valorem rate of duty.
The applicable subheading for the Roasted Peppers Alla Griglia (Bari Style), will be 2005.99.5510, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid…other vegetables…other…fruits of the genus Capsicum (peppers)…other…sweet, bell-type peppers. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Grilled Artichokes (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