CLA-2-20:OT:RR:NC:N2:228

Mr. Robert Pascale
Lucca Corporation
7300 Carmel Executive Park
Suite 100
Charlotte, NC 28226

RE: The tariff classification of canned tomatoes from Italy

Dear Mr. Pascale:

In your letter received April 3, 2009, you requested a tariff classification ruling.

The sample submitted with your letter was examined and disposed of. The product is stated to contain peeled tomatoes, tomato juice, citric acid, and an acidity modifier. Examination of the sample found whole, peeled plum tomatoes measuring between 2 ¾ inches and 3 ¾ inches, in a thick pulpy liquid with no visible herbs or spices. The tomatoes will be imported in cans containing 2550 grams, net weight.

The applicable subheading for this tomato product will be 2002.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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