The tariff classification of peeled tomatoes from Italy. Correction to Customs Ruling no. NY L85187.Dear Mr. LoPresti:
Issued June 7, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2002.10.0080
Headings: 2002
Product description
La San Marzano brand Italian Peeled Tomatoes in Tomato Juice – With Basil Leaf is said to contain peeled tomatoes, tomato juice, and a basil leaf. Examination of the sample found whole peeled tomatoes measuring between 1-1/2 and 3-1/4 inches, and one basil leaf, in tomato juice. The tomatoes are put up in a can containing 106 ounces (3000 grams), net weight.
CBP rationale
The applicable subheading for this product will be 2002.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…tomatoes, whole or in pieces… other.
Full text
NY L85309 June 7, 2005 CLA-2-20:RR:NC:2:228 L85309 CATEGORY: Classification TARIFF NO.: 2002.10.0080 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of peeled tomatoes from Italy. Correction to Customs Ruling no. NY L85187. Dear Mr. LoPresti: This ruling is being issued to correct a typographical error in Customs Ruling No. NY L85187 dated June 1, 2005. On page two of the letter, the Harmonized Tariff Schedule subheading number contained an incorrect statistical suffix. A complete corrected ruling follows. In your letter dated April 26, 2005, on behalf of La Perla Di Paestrum LTD, you requested a tariff classification ruling. The sample submitted with your request has been examined and disposed of. La San Marzano brand Italian Peeled Tomatoes in Tomato Juice – With Basil Leaf is said to contain peeled tomatoes, tomato juice, and a basil leaf. Examination of the sample found whole peeled tomatoes measuring between 1-1/2 and 3-1/4 inches, and one basil leaf, in tomato juice. The tomatoes are put up in a can containing 106 ounces (3000 grams), net weight. The applicable subheading for this product will be 2002.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…tomatoes, whole or in pieces… other. The rate of duty will be 12.5 percent ad valorem. However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to chapter III of chapter 99 to the HTS: Articles the product of France, the Federal Republic of Germany, or Italy: 9903.02.39 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid, whole or in pieces (provided for in subheading 2002.10) Under this provision, this product from Italy, classified under subheading 2002.10.0080, HTS, will be subject to a 100 percent ad valorem rate of duty. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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
Ruling history
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