The tariff classification of food products from Italy

NY 876441 August 12, 1992 CLA-2-20:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2002.10.0020; 2005.90.9500 Mr. Geremia Capolongo W.I.D.E. Corp. 300 Middlesex Avenue Carteret, NJ 07008 RE: The tariff classification of food products from Italy Dear Mr. Capolongo: In your letter dated July 13, 1992, on behalf of Parmalat USA Corp., Hasbruck Heights, NJ, you requested a tariff classification ruling. Five samples were submitted with your inquiry. These articles were opened, examined, and disposed of. "Pomi Tomato Sauce with Basil," the stated ingredients of which are tomato, tomato paste, basil, salt, and sugar, consists of chunks of tomatoes, ranging in size from approximately 1/2-inch to one inch, in a thick tomato concentrate, containing scattered pieces of basil. "Pomi Tomato Sauce with Eggplant," composed of tomato, eggplant, tomato paste, salt, sugar, parsley, basil, garlic, oregano, and red pepper, consists of 1/2-inch cubes of eggplant in a thick tomato concentrate. "Pomi Tomato Sauce with Capers and Olives," made from tomato sauce, green olives, peppers, capers, salt, sugar, oregano, and red pepper, is a mixture of sliced and chopped green olives, whole capers, and green pepper pieces, in a moderately thick tomato sauce. "Pomi Tomato Sauce with Mushrooms," consisting of tomatoes, dried mushrooms, onions, olive oil, tomato paste, salt, garlic, parsley, sugar, and red pepper, contains chopped and sliced mushroom pieces in a thick tomato concentrate. "Pomi Tomato Sauce with Peppers" is composed of tomatoes, peppers, tomato concentrate, salt, sugar, basil, and red pepper. This product has the appearance of 1/2-inch chunks of red and green peppers in a thick tomato medium. All products are packed in glass jars containing 290 grams (10.23 ounces), net weight. The applicable subheading for the Pomi Tomato Sauce with Basil 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. Products of Italy, classified under subheading 2002.10.0020, HTS, are subject to the provisions of subheading 9903.23.17, HTS, and receive a rate of duty of 100 percent ad valorem. The applicable subheading for Pomi Tomato Sauce with Eggplant, Tomato Sauce with Capers and Olives, Tomato Sauce with Mushrooms, and Tomato Sauce with Peppers will be 2005.90.9500, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen...other vegetables and mixtures of vegetables...other. The rate of duty will be 17.5 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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