E80352 E8 Ruling Active

The tariff classification of a canned tomato product from Italy

Issued April 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.9060

Headings: 2103

Product description

La Valle brand Whole Peeled Tomatoes consists of whole, peeled plum tomatoes, varying in size from approximately two to four inches in length, in a smooth tomato puree, with one whole basil leaf, and an unspecified amount of salt and citric acid. The product is packed in a metal can containing 108 ounces, net weight, and will be sold to the food service industry for use in the production of sauces.

CBP rationale

The applicable subheading for this tomato product will be 2103.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor.

Full text

NY E80352 April 19, 1999 CLA-2-21:RR:NC:2:228 E80352 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. Moe Elshafi Alba Wheels Up International, Inc. 150-30 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a canned tomato product from Italy Dear Mr. Elshafi: In your letter dated April 6, 1999, on behalf of GMC Imports Co, a.k.a. LaValle Food Co., Teterboro, NJ, you requested a tariff classification ruling. A sample, submitted with your letter, was opened, examined, and disposed of. La Valle brand Whole Peeled Tomatoes consists of whole, peeled plum tomatoes, varying in size from approximately two to four inches in length, in a smooth tomato puree, with one whole basil leaf, and an unspecified amount of salt and citric acid. The product is packed in a metal can containing 108 ounces, net weight, and will be sold to the food service industry for use in the production of sauces. The applicable subheading for this tomato product will be 2103.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor...other...other...other. The rate of duty will be 6.6 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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