CLA-2-20:RR:NC:2:228 D80728

Ms. Ann Adell

Liberty Richter, Inc.

400 Lyster Avenue

Saddle Brook, NJ 07663-5910

RE: The tariff classification of sun-dried tomatoes in oil from Italy

Dear Ms. Adell:

In your letter dated July 27, 1998 you requested a tariff classification ruling.

Samples, submitted with your letter, were opened, examined and disposed of. Crespi brand Sun Dried Tomatoes consists of sliced, dried tomatoes, in a solution composed of olive oil, salt, pepper, and herbs. The tomatoes are packed for retail sale in a glass jar containing 7 ounces (200 grams) net weight.

The applicable subheading for the sun-dried tomatoes in oil 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...whole or in pieces...in containers holding less than 1.4 kg. The rate of duty will be 13.2 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 212-466-5760.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division