10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

890751 89 Ruling Active

The tariff classification of a tomato-based product from Italy

Issued October 20, 1993 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

89 890751 (October 20, 1993)

Tariff classification

HTS codes: 2103.20.4020

Headings: 2103

Product description

"Boscaiola (lumberjack) Sauce" is a prepared food product composed of water, tomato pulp, mushrooms, ham, tomato concentrate, "fresh vegetables," starch, oil, parsley, salt, lactic acid, and spices, packed for retail sale in glass jars containing 250 milliliters. Examination of the sample found the product to have the appearance of a loose tomato concentrate containing scattered, irregularly shaped mushroom pieces and chunks of meat.

CBP rationale

less than 1.4 kg. 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.

Full text

NY 890751 October 20, 1993 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2103.20.4020 Mr. Liam Quinlan Dobson & Sinisi 600 Lexington Avenue New York, NY 10022 RE: The tariff classification of a tomato-based product from Italy Dear Mr. Quinlan: In your letters dated September 27, 1993 and July 13, 1993, on behalf of Star S.p.A., Milan, Italy, you requested a tariff classification ruling. A sample was submitted with your July letter, and an ingredients breakdown accompanied your most recent correspondence. "Boscaiola (lumberjack) Sauce" is a prepared food product composed of water, tomato pulp, mushrooms, ham, tomato concentrate, "fresh vegetables," starch, oil, parsley, salt, lactic acid, and spices, packed for retail sale in glass jars containing 250 milliliters. Examination of the sample found the product to have the appearance of a loose tomato concentrate containing scattered, irregularly shaped mushroom pieces and chunks of meat. The applicable subheading for the Boscaiola (lumberjack) Sauce will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor...other tomato sauces... in containers holding less than 1.4 kg. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 890751

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.