CLA-2-07:OT:RR:NC:N2:228
Mr. S. Richard Shostak
6620 N St. Andrews Drive
Tucson, AZ 85718
RE: The tariff classification of tomato products from Mexico
Dear Mr. Shostak:
In your letter submitted on December 4, 2020 you requested a tariff classification ruling on behalf of your client, Western Repacking LLP.
An ingredients breakdown, manufacturing flowchart, narrative description of the manufacturing process, product specification sheet, and pictures of the products accompanied your inquiry.
The merchandise is described in your letter as diced and sliced roma tomatoes, diced and sliced round tomatoes, diced/chopped grape tomatoes, and a pico de gallo mixture comprised of roma or round tomatoes, onions, jalapenos, and green bell peppers. The products all contain a slight amount of water solution from the intensive washing process comprised of water and other chemicals intended to disinfect the product.
At the manufacturing facility, the products are prepared on extensive proprietary equipment by washing, slicing or dicing the vegetables, removing the gelatin, seeds, and stems, adding certain chemicals, and packaging the final products for export to the United States and other countries.
In your letter, you suggested classification of the products under Chapter 20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations of vegetables, fruit, nuts or other parts of plants. We disagree. Based on the composition of the ingredients, and the manufacturing process, the products will be classified elsewhere.
The applicable heading for the four tomato products is 0702, HTSUS, which provides for, “Tomatoes, fresh or chilled.” The 10-digit subheading under the HTSUS depends on when the tomato products are entered into the United States, and the variety.
The applicable subheading for the diced roma, and sliced roma tomatoes, when entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year, will be 0702.00.2065, HTSUS, which provides for roma tomatoes entered during the above-mentioned periods. If entered during the period from July 15 to August 31, inclusive, in any year, the applicable subheading will be 0702.00.4065, HTSUS. When entered during the period from November 15, in any year, to the last day of the following February, inclusive, the applicable subheading will be 0702.00.6065, HTSUS.
The applicable subheading for the diced round, and sliced round tomatoes, when entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year, will be 0702.00.2099, HTSUS, which provides for other tomatoes entered during the above-mentioned periods. If entered during the period from July 15 to August 31, inclusive, in any year, the applicable subheading will be 0702.00.4098, HTSUS. When entered during the period from November 15, in any year, to the last day of the following February, inclusive, the applicable subheading will be 0702.00.6099, HTSUS.
The applicable subheading for the diced/chopped grape tomatoes, when entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year, will be 0702.00.2045, HTSUS, which provides for grape tomatoes entered during the above-mentioned periods. If entered during the period from July 15 to August 31, inclusive, in any year, the applicable subheading will be 0702.00.4046, HTSUS. When entered during the period from November 15, in any year, to the last day of the following February, inclusive, the applicable subheading will be 0702.00.6045, HTSUS.
The applicable subheading for the pico de gallo mixture, if comprised of roma tomatoes, when entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year, will be 0702.00.2065, HTSUS, which provides for roma tomatoes entered during the above-mentioned periods. If entered during the period from July 15 to August 31, inclusive, in any year, the applicable subheading will be 0702.00.4065, HTSUS. When entered during the period from November 15, in any year, to the last day of the following February, inclusive, the applicable subheading will be 0702.00.6065, HTSUS. If comprised of round tomatoes, when entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year, will be 0702.00.2099, HTSUS, which provides for other tomatoes entered during the above-mentioned periods. If entered during the period from July 15 to August 31, inclusive, in any year, the applicable subheading will be 0702.00.4098, HTSUS. When entered during the period from November 15, in any year, to the last day of the following February, inclusive, the applicable subheading will be 0702.00.6099, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division