Classification of Pomi Pasta Sauce, a product of Italy.

HQ 952976 Feb 11, 1993 CLA-2 CO:R:C:F 952976 JGH CATEGORY: Classification TARIFF No.: 2103.20.4020 Melvin E. Lazar, Esq. Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: Classification of Pomi Pasta Sauce, a product of Italy. Dear Mr. Lazar: Your letter of October 19, 1992, concerns the tariff classification of Pomi Pasta Sauce with Basil under the Harmonized Tariff Schedule (HTSUS). FACTS: The product is made by the Parmalat Collechio, Parma, Italy, and imported by Parmalat U.S.A.. It is packed in 10.2 ounce glass jars, and said to consist of chopped tomatoes, tomato paste, basil, salt and sugar. Examination of a sample disclosed a product which was of relatively loose consistency, flowed freely, and had a pulpy, homogenous appearance. It had very small pieces of tomatoes, smaller, in fact than the scattered particles of basil leaf present, with no skin, seeds or large pieces of tomato apparent. ISSUE: Whether the tomato product is classifiable under the provision for other tomato sauces in subheading 2103.20.40, HTSUS. LAW AND ANALYSIS: In the Explanatory Notes to heading 2103, sauces are described as preparations, generally of a highly spiced character, used to flavor certain dishes (meat, fish, salads, etc.), and made from various ingredients. They are said to be - 2 - generally in a liquid form, containing very little solid matter. Although pasta sauces customarily contain oil, its absence in this case is not deemed significant, in view of the the manner in which the product is made, its intended use and the way it is marketed in small containers. HOLDING: POMI Pasta Sauce is classifiable under the provision for other tomato sauces in subheading 2103.20.40, HTSUS. The General Column rate of duty is 13.6 percent ad valorem. Sincerely, John Durant, Director