CLA-2-20:RR:NC:2:228 J86798
Ms. Maureen Spektor Bell
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910
RE: The tariff classification of bruschetta from England
Dear Ms. Bell:
In your letter dated July 16, 2003 you requested a tariff classification ruling.
Ingredients breakdowns and samples of five products accompanied your letter. Four samples were forwarded to the Customs laboratory for analysis. The products are described as “bruschetta,” in five different varieties: Sundried Tomato, Balsamic Vinegar and Parmesan, Onion and Garlic, Mexican, Eastern Mediterranean, and Fruity. The Sundried Tomato, Balsamic Vinegar and Parmesan bruschetta is in the form of a soft, oily paste containing finely chopped tomatoes. The other bruschetta varieties contain sliced or cubed pieces of vegetables and/or fruits carried in a soft paste, thick liquid, or oily medium. All products are put up for retail sale in glass jars and will be used as a topping or spread on toasted bread. Laboratory analysis found the Mexican bruschetta contained .67 percent acetic acid, the Onion and Garlic bruschetta contained .58 percent acetic acid, and the Sundried Tomato bruschetta contained .17 percent acetic acid. Although the Eastern Mediterranean product notes red wine vinegar to be among its ingredients, the laboratory did not detect the presence of acetic acid.
The applicable subheading for the Mexican bruschetta and the Onion and Garlic bruschetta will be 2001.90.3800, 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…vegetables…other. The rate of duty will be 9.6 percent ad valorem.
The applicable subheading for the Sundried Tomato, Balsamic Vinegar, and Parmesan bruschetta will be 2002.10.0020, HTS, which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…whole or in pieces…in containers holding less than 1.4 kg. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the Eastern Mediterranean bruschetta will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen…other vegetables and mixtures of vegetables…other. The rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the Fruity bruschetta will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included…other… other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division