CLA-2-20:OT:RR:NC:N2:228
Mr. Charles Spoto
Alba Wheels Up International
150-30 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of tomato puree from Italy
Dear Mr. Spoto:
In your letter dated July 9, 2008, on behalf of Eudemonia, Inc., Barnegat Light, NJ, you requested a tariff classification ruling.
Two samples and a description of the manufacturing process were submitted with your letter. The samples were opened, examined, and disposed of. The products are identified as “Middle Earth Organics Passata (tomato puree)” and “Middle Earth Organics Passata Rustica (thick tomato puree).” Both are bright red, pulpy liquids. The pulp particles in the “Rustica” product are larger, and the product has a heavier consistency. The sole ingredient in either product is tomatoes. The products are prepared by washing tomatoes, “scalding” at 85-90 degrees Celsius for 2-4 minutes, passing the tomatoes through a sieve, concentrating the collected pulp to 8-10 Brix, heating again at 85-90 degrees Celsius, pasteurizing, cooling, filling into glass jars, sterilizing, cooling, and labeling. The samples were presented in jars containing less than 1.4 kilograms.
The applicable subheading for these two products will be 2002.90.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…other…puree…in containers holding less than 1.4 kg. The rate of duty will be 11.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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