The tariff classification of a tomato sauce from Italy

NY H88227 February 21, 2002 CLA-2-21:RR:NC:2:228 H88227 CATEGORY: Classification TARIFF NO.: 2103.20.4020 Ms. Ann Adell Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of a tomato sauce from Italy Dear Ms. Adell: In your letter dated January 31, 2002, you requested a tariff classification ruling. Samples submitted with your letter were examined and disposed of. Fini brand Bruschetta Tomato Sauce with Truffles is said to contain tomato pulp (70 percent), extra virgin olive oil, tomato extract, black truffle juice, summer truffle, salt, sugar, parsley, garlic, pepper, and flavorings. Examination of the sample revealed a thick sauce containing very small pieces of vegetables. The sauce is put up in octagonal-shaped glass jars measuring approximately 4-1/2 inches tall and 2-1/2 inches in diameter, and containing 9.9 ounces. The applicable subheading for the Bruschetta Tomato Sauce with Truffles will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor…tomato ketchup and other tomato sauces…other…in containers holding less than 1.4 kg. The rate of duty will be 11.6 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division