Mr. Ernie Vallejo
150 Albany Avenue
Freeport, NY 11520
RE: The tariff classification of canned tomatoes from Italy
Dear Mr. Vallejo:
In your letter dated May 11, 2001, on behalf of Trivito Food Brokers Inc., Montreal, Quebec, Canada, you requested a tariff classification ruling.
Specification sheets for two products were submitted with your letter. The products are described as “chopped tomatoes” and “peeled tomatoes,” packed in 400 or 500-gram tins. The “chopped tomatoes” are said to contain tomatoes, tomato juice, and citric acid. The “peeled tomatoes” are described as consisting of tomatoes, tomato juice, basil, and citric acid.
The applicable subheading for the chopped tomatoes and the peeled tomatoes will be 2002.10.0020, 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…in containers holding less than 1.4 kg. The rate of duty will be 12.5 percent ad valorem. However, the 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:
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 2002.10.0020, HTS, are subject to a 100 percent ad valorem rate of duty.
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.
Robert B. Swierupski