The tariff classification of a tomato product from Italy
Issued May 20, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2002.90.0050
Headings: 2002
Product description
Both were opened, examined and disposed of. An ingredients breakdown was not provided. According to the product label, "Crushed Peeled Tomatoes Puree" is composed of "selected Italian tomatoes in Puree" (sic). Examination of the sample found the product to be bright red in color, with a very loose, watery consistency, and composed of very soft, small (i.e., 1/8 to 1/4-inch), unrecognizable particles of tomato flesh in what appears to be a smooth (i.e., containing no discernable particulate matter) puree. Seeds are scattered throughout the product, and one whole basil leaf was found. The item is packed in a metal can containing 28 ounces, net weight.
CBP rationale
The applicable subheading for this 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 A82873 May 20, 1996 CLA-2-20:RR:NC:FC:228 A82873 CATEGORY: Classification TARIFF NO.: 2002.90.0050 Mr. Alex Zadroga General Shipping Company, Inc. 30 Montgomery Street Jersey City, NJ 07303 RE: The tariff classification of a tomato product from Italy Dear Mr. Zadroga: In your letter dated April 22, 1996, on behalf of Rienzi & Sons, Inc., Astoria, NY, you requested a tariff classification ruling. Two samples were submitted with your letter. Both were opened, examined and disposed of. An ingredients breakdown was not provided. According to the product label, "Crushed Peeled Tomatoes Puree" is composed of "selected Italian tomatoes in Puree" (sic). Examination of the sample found the product to be bright red in color, with a very loose, watery consistency, and composed of very soft, small (i.e., 1/8 to 1/4-inch), unrecognizable particles of tomato flesh in what appears to be a smooth (i.e., containing no discernable particulate matter) puree. Seeds are scattered throughout the product, and one whole basil leaf was found. The item is packed in a metal can containing 28 ounces, net weight. The applicable subheading for this 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 12.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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