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807576 80 Ruling Active

The tariff classification of tomatoes from Italy.

Issued March 13, 1995 by U.S. Customs and Border Protection.

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80 807576 (March 13, 1995)

Tariff classification

HTS codes: 2002.10.0020, 2002.10.0050

Headings: 2002

Product description

The item is whole, plum tomatoes packed in cans weighing 6 lbs, 12 oz. and 1 lb, 12 oz. net weight.

CBP rationale

less than 1.4 kg. The applicable subheading for the tomatoes packed in 6 lb. 12 oz. cans will be 2002.10.0050, 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...other...in airtight containers. Pursuant to Presidential Proclamation 5759, as modified, products of Italy, classified in subheadings 2002.10.0020, HTS, and 2002.10.0050, HTS, will be subject to a rate of duty of 100 percent ad valorem, in subheading 9903.23.17, HTS.

Full text

NY 807576 March 13, 1995 CLA-2-20:S:N:N7:228 807576 CATEGORY: Classification TARIFF NO.: 2002.10.0020, 2002.10.0050 Mr. Morton Berger 13 Eastbourn Drive Spring Valley, N.Y. 10977 RE: The tariff classification of tomatoes from Italy. Dear Mr. Berger: In your letters dated December 15, 1994, Jan 19, 1995 and February 20, 1995, on behalf of Ms. Gail J. General and Ms. Pamela D. Brown, you requested a tariff classification ruling. The item is whole, plum tomatoes packed in cans weighing 6 lbs, 12 oz. and 1 lb, 12 oz. net weight. The applicable subheading for the tomatoes packed in 1 lb. 12 oz. cans 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 applicable subheading for the tomatoes packed in 6 lb. 12 oz. cans will be 2002.10.0050, 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...other...in airtight containers. Pursuant to Presidential Proclamation 5759, as modified, products of Italy, classified in subheadings 2002.10.0020, HTS, and 2002.10.0050, HTS, will be subject to a rate of duty of 100 percent ad valorem, in subheading 9903.23.17, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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