Ms. Denise Manfra
International Marketing Systems, Ltd.
One Corporate Drive, Suite 402
Shelton, CT 06484
RE: The tariff classification of capers from Morocco and antipasto and sun dried tomatoes from Italy.
Dear Ms. Manfra:
In your letter dated December 20, 2001, you requested a tariff classification ruling.
Samples submitted with your letter were examined and forwarded to the United States Customs laboratory for analysis. Non-pareille Capers are capers in a liquid medium of water, vinegar, and salt. Sun Dried Tomatoes consist of sun dried tomatoes, peppers, and capers in sunflower seed oil, extra virgin olive oil, salt, wine vinegar, spices, citric acid, ascorbic acid, and natural flavors. The Antipasto contains sliced red peppers, artichoke halves, whole green olives, sliced mushrooms, carrots, fennel, cucumbers, and celery in a medium of extra virgin olive oil, salt, sugar, wine vinegar, citric acid, ascorbic acid and natural flavors. The vegetables are put up in clear glass jars measuring between 6-1/4 inches and 6-3/4 inches tall and between 2-1/2 inches and 4 inches in diameter. Each contains between 15.75 and 34.6 ounces, net weight. Laboratory analysis found the Capers contained 1.2 percent acetic acid, the Sun Dried Tomatoes contained 2.2 percent acetic acid, and the Antipasto contained 1.03 percent ad valorem.
The applicable subheading for the Non-pareille Capers will be 2001.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid…other…capers…other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the Sun Dried Tomatoes and Antipasto will be 2001.90.3800, HTS, which provides for vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid…other…other…vegetables… other. The rate of duty will be 9.6 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 646-733-3029.
Robert B. Swierupski