CLA-2-21:RR:NC:FC:228 A86358
Ms. Frances Fioravanti
Parmalat U.S.A. Corporation
60 Oxford Drive
Moonachie, New Jersey 07074
RE: The tariff classification of marinara sauce from Italy.
Dear Ms. Fioravanti:
In your letters dated July 9, 1996, and July 30, 1996, you
requested a tariff classification ruling.
An ingredients breakdown and a sample were submitted with
your first letter. "Parmalat Marinara Sauce" consists of 77.42
percent strained tomatoes, 14 percent tomato concentrate, 3
percent chopped onions, 3 percent olive oil, 1.1 percent salt,
and less than one percent each of garlic, sugar, parsley,
oregano, other spices, and flavoring. The sample has a pulpy
consistency with many pieces of tomato, onion, garlic and spices.
The product is pasteurized and aseptically packed in retail
cartons.
The applicable subheading for the marinara sauce will be
2103.20.4020, Harmonized Tariff Schedule of the United States
(HTS), which provides for sauces and preparations therefor...
tomato ketchup and other tomato sauces...other...in containers
holding less than 11.4 kilograms. The rate of duty will be 12.6
percent ad valorem.
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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division