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The tariff classification of canned, frozen peeled tomatoes from Spain.Dear Mr. Orlando:This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).DATE OF INQUIRY : July 19, 1990DESCRIPTION OF MERCHANDISE : A description of the manufacturingprocess was submitted with your letter.The product is prepared from whole, ripetomatoes that have been blanched,peeled, placed in metal cans with juice,sealed, and immersed in boiling water.The cans are the cooled and frozen.HTS PROVISION : Frozen, canned tomatoes, in containersholding less than 1.4 kilograms.HTS SUBHEADING : 2002.10.0020RATE OF DUTY : 14.7 percent ad valorem. When incontainers holding 1.4 kilograms ormore, they are classified in subheading2002.10.0050, HTS. In either case, therate of duty will be 14.7 percent advalorem.Pursuant to Presidential Proclamation 5759 dated December 24, 1987, as
Issued August 2, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 854625 (August 2, 1990)
Tariff classification
HTS codes: 2002.10.0020, 2002.10.0050
Headings: 2002
Product description
The tariff classification of canned, frozen peeled tomatoes from Spain.Dear Mr. Orlando:This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).DATE OF INQUIRY : July 19, 1990DESCRIPTION OF MERCHANDISE : A description of the manufacturingprocess was submitted with your letter.The product is prepared from whole, ripetomatoes that have been blanched,peeled, placed in metal cans with juice,sealed, and immersed in boiling water.The cans are the cooled and frozen.HTS PROVISION : Frozen, canned tomatoes, in containersholding less than 1.4 kilograms.HTS SUBHEADING : 2002.10.0020RATE OF DUTY : 14.7 percent ad valorem. When incontainers holding 1.4 kilograms ormore, they are classified in subheading2002.10.0050, HTS. In either case, therate of duty will be 14.7 percent advalorem.Pursuant to Presidential Proclamation 5759 dated December 24, 1987, as
CBP rationale
less than 1.4 kilograms. HTS SUBHEADING : 2002.10.0020 RATE OF DUTY : 14.7 percent ad valorem. When in containers holding 1.4 kilograms or more, they are classified in subheading 2002.10.0050, HTS. In either case, the rate of duty will be 14.7 percent ad valorem. Pursuant to Presidential Proclamation 5759 dated December 24, 1987, as modified effective May 16, 1990, this merchandise will be subject to a 100 percent rate of duty, in subheading 9903.23.17, HTS. 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.
Full text
NY 854625 August 2, 1990 CLA20:S:N:N1:228 854625 CATEGORY: Classification TARIFF NO.: 2002.10.0020; 2002.10.0050 Mr. Carlo Orlando Orlando Food Corporation P.O. Box 1006 Maywood, NJ 07607 RE: The tariff classification of canned, frozen peeled tomatoes from Spain. Dear Mr. Orlando: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : July 19, 1990 DESCRIPTION OF MERCHANDISE : A description of the manufacturing process was submitted with your letter. The product is prepared from whole, ripe tomatoes that have been blanched, peeled, placed in metal cans with juice, sealed, and immersed in boiling water. The cans are the cooled and frozen. HTS PROVISION : Frozen, canned tomatoes, in containers holding less than 1.4 kilograms. HTS SUBHEADING : 2002.10.0020 RATE OF DUTY : 14.7 percent ad valorem. When in containers holding 1.4 kilograms or more, they are classified in subheading 2002.10.0050, HTS. In either case, the rate of duty will be 14.7 percent ad valorem. Pursuant to Presidential Proclamation 5759 dated December 24, 1987, as modified effective May 16, 1990, this merchandise will be subject to a 100 percent rate of duty, in subheading 9903.23.17, HTS. 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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