The tariff classification of a tomato-based product from Italy

NY 890752 October 20, 1993 CLA-2-20:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2002.10.0020 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 letter dated September 27, 1993, on behalf of Star S.p.A., Milan, Italy, you requested a tariff classification ruling. An ingredients breakdown and a sample accompanied your letter. The sample was opened, examined, and disposed of. Sugocasa with Mushrooms is a food preparation said to consist of tomato pulp, tomato concentrate, mushrooms, sugar, salt, onion, garlic, parsley, and citric acid, packed for retail sale in glass jars containing approximately 22 ounces. Examination of the sample finds a product consisting almost entirely of soft, irregularly shaped tomato pieces, ranging in size from approximately 1/4 inch to 3/4 inch, with scattered pieces of mushroom, in a relatively loose (i.e., thin in consistency) tomato concentrate. The applicable subheading for the Sugocasa with Mushrooms 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...tomatoes, whole or in pieces...in containers holding less than 1.4 kilograms. Pursuant to Presidential Proclamation 5759, as modified, products of Italy classified in subheading 2002.10.0020, HTS, will be subject to a 100 percent ad valorem rate of duty, 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