CLA-2-20:S:N:N1:228

Ms. Carolyn Trout
Carnation
5045 Wilshire Boulevard
Los Angeles, CA 90036

RE: The tariff classification of a tomato product from Spain

Dear Ms. Trout:

In your letter dated August 8, 1990, you requested a tariff classification ruling. A sample, submitted under separate cover, was examined and disposed of. A photocopy of the container label describes the product as a "tomato sauce" made from tomatoes, salt, basil and citric acid. Your letter identifies the ingredients as whole tomatoes, tomato puree, salt and basil. The sample, put up in a metal can weighing approximately 2 pounds 9 ounces, gross weight, has the appearance and consistency of a thick, red slurry, with a few scattered seeds and a fairly homogenous, small particle size.

The applicable subheading for the tomato product will be 2002.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid...other...other. The rate of duty will be 13.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport