E89880 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

The sample was examined and disposed of. Luigi Vitelli brand Italian Peeled Tomatoes with Basil Leaf is said to be composed of peeled tomatoes, tomato puree, salt, citric acid, and basil leaf, intended for use as a base for tomato sauce. Examination of the sample found it to contain whole and broken tomatoes measuring 3-3 ½ inches in tomato puree, with one whole basil leaf. The tomatoes are packed in a can containing 6 lbs. 10 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 E89880 December 16, 1999 CLA-2-21:RR:NC:2:228 E89880 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. David L. Simon 1155 Connecticut Avenue, NW Suite 300 Washington, DC 20036 RE: The tariff classification of a canned tomato product from Italy. Dear Mr. Simon: In your letter dated November 12, 1999, on behalf of Vitelli Foods LLC, Fair Lawn, NJ, you requested a tariff classification ruling. A sample, an ingredients breakdown, photocopies of the product label, and a description of the manufacturing process were submitted with your letter. The sample was examined and disposed of. Luigi Vitelli brand Italian Peeled Tomatoes with Basil Leaf is said to be composed of peeled tomatoes, tomato puree, salt, citric acid, and basil leaf, intended for use as a base for tomato sauce. Examination of the sample found it to contain whole and broken tomatoes measuring 3-3 ½ inches in tomato puree, with one whole basil leaf. The tomatoes are packed in a can containing 6 lbs. 10 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →