CLA-2-20:RR:NC:2:228 G81461
Mr. Oreste Speciale
Oesse Foods, Inc.
906 West Main Street
Branford, CT 06405
RE: The tariff classification of tomato products from Italy.
Dear Mr. Speciale:
In your letter dated September 7, 2000, you requested a tariff classification ruling.
Five samples submitted with your letter were examined and disposed of. The “Bellissimo”, “Pomatalia”, “Luna”, “Nina”, and “Branchinelli” brands of Italian Peeled Tomatoes are said to contain peeled tomatoes, tomato puree, basil leaf, salt, and citric acid. Examination of the “Bellissimo”, “Pomatalia”, “Luna”, and “Nina” samples found them to contain whole and broken peeled tomatoes measuring between approximately 1-7/8 inches to 3-1/4 inches, tomato puree, and one or more basil leaves. Examination of the “Branchinelli” sample found whole peeled tomatoes in puree with no basil leaves. Each sample was packed in a can containing 3000 grams, net weight.
The applicable subheading for the “Branchinelli” 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.
The applicable subheading for the “Bellissimo”, Pomatalia”, “Luna”, and “Nina” brand tomato products described above,will be 2103.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…other… other…other. The rate of duty will be 6.4 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the Genuine, Rosa, D’Aprile, Cora, Gia Russa, Jeraci, Casa Bianca, Ciro, Sun of Italy, and Bari brand products in all sizes, and the “Bellissimo”, “Pomatalia”, “Luna”, “Nina”, and “Branchinelli” brands in the 90, 35, and 28-ounce sizes. Your request for a classification ruling should include a complete ingredients breakdown, by weight, and a sample 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