CLA-2-20:RR:NC:2:228 G81457
Mr. Oreste Speciale
Oesse Foods, Inc.
906 West Main Street
Branford, CT 06405
RE: The tariff classification of a tomato product from Italy.
Dear Mr. Speciale:
In your letter dated September 7, 2000, you requested a tariff classification ruling.
The sample submitted with your letter was examined and disposed of. “La Vera” brand Chopped Tomatoes in Tomato Puree – with Basil Leaf is said to contain peeled tomatoes, tomato puree, basil leaf, salt, and citric acid. Examination of the sample found chopped tomatoes (irregular pieces measuring approximately ½ to ¾-inches) in a red watery medium, packed in a can containing 3000 grams, net weight. The sample did not contain basil leaf.
The applicable subheading for the “La Vera” tomato product will be 2002.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…tomatoes, whole or in pieces…other. The rate of duty will be 12.5 percent ad valorem.
However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to chapter III of chapter 99 to the HTS:
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, prepared or preserved tomatoes from Italy classified under subheading 2002.10.0080, HTS, is subject to a 100 percent ad valorem rate of duty.
Your inquiry does not provide enough information for us to give a classification ruling on the Genuine, La Regina, Rosa, or Sclafani brand products, and the La Vera product in the 92, 35, and 28-ounce cans. Your request for a classification ruling should include a complete ingredients breakdown, by weight, and a sample of each product in each size container.
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 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division