F81236 F8 Ruling Active

The tariff classification of a canned tomato product from Italy.

Issued January 12, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.9060

Headings: 2103

Product description

The “Graziella” brand tomato product is said to be composed of peeled plum tomatoes, tomato puree, basil leaf, citric acid, and salt. The sample consisted of whole, peeled tomatoes measuring approximately 2 to 3-1/2 inches long, tomato puree, with one whole and one broken basil leaf, packed in a can holding 5 pounds, 10 ounces, net weight. Your letter states this product will also be packed in cans containing 35 ounces, and 6 pounds, 10 ounces. They will be sold to food service and other consumers to prepare a variety of sauces.

CBP rationale

5 pounds, 10 ounces, net weight. Your letter states this product will also be packed in cans containing 35 ounces, and 6 pounds, 10 ounces. They will be sold to food service and other consumers to prepare a variety 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 6.4 percent ad valorem.

Full text

NY F81236 January 12, 2000 CLA-2-21:RR:NC:2:228 F81236 CATEGORY: Classification TARIFF NO.: 2103.90.9060 Mr. Moe Elshafi Alba Wheels Up International, Inc. One Exchange Place Suite 501 Jersey City, NJ 07302-3911 RE: The tariff classification of a canned tomato product from Italy. Dear Mr. Elshafi: In your letter dated December 17, 1999 on behalf of A&G Fine Foods, Inc, Middlesex, NJ, you requested a tariff classification ruling. A sample, submitted with your letter, was examined and disposed of. The “Graziella” brand tomato product is said to be composed of peeled plum tomatoes, tomato puree, basil leaf, citric acid, and salt. The sample consisted of whole, peeled tomatoes measuring approximately 2 to 3-1/2 inches long, tomato puree, with one whole and one broken basil leaf, packed in a can holding 5 pounds, 10 ounces, net weight. Your letter states this product will also be packed in cans containing 35 ounces, and 6 pounds, 10 ounces. They will be sold to food service and other consumers to prepare a variety 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 6.4 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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