E88919 E8 Ruling Active

The tariff classification of a canned tomato product from Italy.

Issued December 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.9060

Headings: 2103

Product description

Daniele brand Italian Peeled Plum Tomatoes in Light Puree – with Basil Leaf, is said to be composed of peeled plum tomatoes in tomato puree with basil, salt, and citric acid. Examination of the sample found whole and broken tomatoes measuring 1½-3½ inches in tomato puree, with one basil leaf. The tomatoes are packed in a can containing 6 lbs. 9 oz., net weight.

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 E88919 December 16, 1999 CLA-2-21:RR:NC:2:228 E88919 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. Francesco Cordaro Cordaro Shipping Co., Inc. 80 River Street Hoboken, NJ 07030 RE: The tariff classification of a canned tomato product from Italy. Dear Mr. Cordaro: In your letter dated November 24, 1999, you requested a tariff classification ruling. The sample submitted with your letter was examined and disposed of. Daniele brand Italian Peeled Plum Tomatoes in Light Puree – with Basil Leaf, is said to be composed of peeled plum tomatoes in tomato puree with basil, salt, and citric acid. Examination of the sample found whole and broken tomatoes measuring 1½-3½ inches in tomato puree, with one basil leaf. The tomatoes are packed in a can containing 6 lbs. 9 oz., net weight. 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. Effective January 1, 1999 the rate of duty will be 6.4 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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