856190 85 Ruling Active

The tariff classification of a tomato product from Spain

Issued October 3, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2002.90.0050

Headings: 2002

Product description

A photocopy of the container label describes the product as a "tomato sauce" made from tomatoes, salt, basil and citric acid. Your letter identifies the ingredients as whole tomatoes, tomato puree, salt and basil. The sample, put up in a metal can weighing approximately 2 pounds 9 ounces, gross weight, has the appearance and consistency of a thick, red slurry, with a few scattered seeds and a fairly homogenous, small particle size.

CBP rationale

The applicable subheading for the tomato product will be 2002.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

Full text

NY 856190 Oct 3, 1990 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2002.90.0050 Ms. Carolyn Trout Carnation 5045 Wilshire Boulevard Los Angeles, CA 90036 RE: The tariff classification of a tomato product from Spain Dear Ms. Trout: In your letter dated August 8, 1990, you requested a tariff classification ruling. A sample, submitted under separate cover, was examined and disposed of. A photocopy of the container label describes the product as a "tomato sauce" made from tomatoes, salt, basil and citric acid. Your letter identifies the ingredients as whole tomatoes, tomato puree, salt and basil. The sample, put up in a metal can weighing approximately 2 pounds 9 ounces, gross weight, has the appearance and consistency of a thick, red slurry, with a few scattered seeds and a fairly homogenous, small particle size. The applicable subheading for the tomato product will be 2002.90.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid...other...other. The rate of duty will be 13.6 percent ad valorem. 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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