E85789 E8 Ruling Active

The tariff classification of canned tomatoes from Italy

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

Tariff classification

HTS codes: 2103.90.9060

Headings: 2103

Product description

The product is said to be composed of peeled plum tomatoes, tomato puree, basil, citric acid, and salt. Examination of the sample found it to consist of whole and broken tomatoes, the whole tomatoes measuring from 3 to 3-3/4 inches in length, in a thin tomato puree, with two whole basil leaves. The sample was packed in a metal can measuring 6 inches tall and 6-1/8 inches in diameter. The canned tomatoes, imported under the “DiCarlo” and “Arneo” brands, will be sold to purchasers in the food service industry, and used as a base for the preparation of tomato sauces.

CBP rationale

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

Full text

NY E85789 August 19, 1999 CLA-2-21:RR:NC:2:228 E85789 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. Geremia Capolongo Jerry Customhouse Broker 145-40, 157th Street Jamaica, NY 11434 RE: The tariff classification of canned tomatoes from Italy Dear Mr. Capolongo: In your letter dated August 10, 1999, on behalf of Leonardo Palmieri Sales, Holtsville, NY, you requested a tariff classification ruling. A sample, submitted with your letter, was opened, examined, and disposed of. The product is said to be composed of peeled plum tomatoes, tomato puree, basil, citric acid, and salt. Examination of the sample found it to consist of whole and broken tomatoes, the whole tomatoes measuring from 3 to 3-3/4 inches in length, in a thin tomato puree, with two whole basil leaves. The sample was packed in a metal can measuring 6 inches tall and 6-1/8 inches in diameter. The canned tomatoes, imported under the “DiCarlo” and “Arneo” brands, will be sold to purchasers in the food service industry, and used as a base for the preparation of tomato sauces. The applicable subheading for this 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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