F89898 F8 Ruling Active

The tariff classification of a canned tomato product from Italy.

Issued August 8, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2103.90.9060

Headings: 2103

Product description

The samples were examined and disposed of. Luigi Vitelli brand Italian Peeled Tomatoes is said to be composed of peeled tomatoes, tomato puree, basil leaf, citric acid, and salt, intended for use as bases for tomato sauce. Examination of one sample, a can containing 28 ounces, net weight, found whole and broken tomatoes measuring 2½ - 3½ inches in length, in tomato puree, with one whole basil leaf. The sample packed in a can containing 35 ounces, net weight, contained whole and broken tomatoes measuring 2 3/8 - 3 inches in length, in tomato puree, with one whole basil leaf.

CBP rationale

The applicable subheading for these two tomato products 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 F89898 August 8, 2000 CLA-2-21:RR:NC:2:228 F89898 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 July 19, 2000, on behalf of Vitelli Foods LLC, Fair Lawn, NJ, you requested a tariff classification ruling. Two samples, sample product labels, and a description of the manufacturing process were submitted with your letter. The samples were examined and disposed of. Luigi Vitelli brand Italian Peeled Tomatoes is said to be composed of peeled tomatoes, tomato puree, basil leaf, citric acid, and salt, intended for use as bases for tomato sauce. Examination of one sample, a can containing 28 ounces, net weight, found whole and broken tomatoes measuring 2½ - 3½ inches in length, in tomato puree, with one whole basil leaf. The sample packed in a can containing 35 ounces, net weight, contained whole and broken tomatoes measuring 2 3/8 - 3 inches in length, in tomato puree, with one whole basil leaf. The applicable subheading for these two tomato products 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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