The tariff classification of canned tomatoes from Italy

NY J80459 March 3, 2003 CLA-2-20:RR:NC:2:228 J80459 CATEGORY: Classification TARIFF NO.: 2002.10.0020 Mr. Charles Gabbert Atalanta Corporation Atalanta Plaza Elizabeth, NJ 07206 RE: The tariff classification of canned tomatoes from Italy Dear Mr. Gabbert: In your letter dated January 23, 2003 you requested a tariff classification ruling. Two samples were submitted with your letter. One was forwarded to the U.S. Customs laboratory for analysis, the other was examined and disposed of. Product no. TX1, Semi Dried Tomatoes Soleado is said to be composed of semi-dried tomatoes (55 percent, by weight), olive oil, sunflower oil, salt, herbs, and natural flavors. Examination of the sample found the product to consist of soft, moist, sliced tomatoes, packed in oil with scattered pieces of garlic, in a metal can containing 810 grams, net weight. Product no. UA1, Sundried Tomatoes in Olive and Sunflower Oil, is said to consist of sun-dried tomatoes (58 percent, by weight), olive oil, sunflower oil, salt, herbs, and wine vinegar, packed in a metal can holding 800 grams, net weight. Laboratory analysis found this product contained 0.3 percent acetic acid. The applicable subheading for these two products will be 2002.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid…whole or in pieces…in containers holding less than 1.4 kg. The rate of duty will be 12.5 percent ad valorem. However, the HTS has been modified by adding in numerical sequence the following superior text and subheading to subchapter 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, the canned tomatoes from Italy, classified under subheading 2002.10, HTS, are subject to a 100 percent ad valorem rate of duty. 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