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E86680 E8 Ruling Active

The tariff classification of a canned tomato product from Italy.

Issued September 24, 1999 by U.S. Customs and Border Protection.

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E8 E86680 (September 24, 1999)

Tariff classification

HTS codes: 2103.90.9060

Headings: 2103

Product description

Your letter states the product contains peeled tomatoes, tomato puree, salt, citric acid, and basil. Examination of the sample found whole and broken peeled tomatoes measuring between 3 and 3 ½ inches in length, in tomato puree, and 5 basil leaves, packed in an unlabeled can measuring 7 inches tall and 6 inches in diameter. It will be sold to the food service industry for use in the preparation 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…other… other…other.

Full text

NY E86680 September 24, 1999 CLA-2-21:RR:NC:2:228 E86680 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. Giovanni Esposito Conserviera SUD s.r.l. c/o Jerry Customhouse Broker 145-40 157th Street Jamaica, NY 11434 RE: The tariff classification of a canned tomato product from Italy. Dear Mr. Esposito: In your letter dated August 25, 1999, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. Your letter states the product contains peeled tomatoes, tomato puree, salt, citric acid, and basil. Examination of the sample found whole and broken peeled tomatoes measuring between 3 and 3 ½ inches in length, in tomato puree, and 5 basil leaves, packed in an unlabeled can measuring 7 inches tall and 6 inches in diameter. It will be sold to the food service industry for use in the preparation 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. 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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