The tariff classification of tomato products from Italy.

NY L80820 December 6, 2004 CLA-2-20:RR:NC:2:228 L80820 CATEGORY: Classification TARIFF NO.: 2002.10.0020, 2103.20.4020, 9903.02.39 Mr. Michael J. Boyle Tetra Pak Inc. 101 Corporate Woods Parkway Vernon Hills, IL 60061 RE: The tariff classification of tomato products from Italy. Dear Mr. Boyle: In your letter dated November 3, 2004, you requested a tariff classification ruling. Samples and ingredients breakdowns for four products were submitted with your letter. The samples were examined and disposed of. Diced Tomatoes is said to contain 80 percent tomatoes, 19.4 percent tomato juice, and less than 1 percent each of salt, citric acid, and calcium chloride. Examination of the sample found irregularly shaped chunks measuring between ½ inch to one inch, in a pulpy liquid medium. Italian Diced Tomatoes is composed of 64 percent tomatoes, 16 percent tomato juice, 13.2 percent water, 2.5 percent onion, 1 percent soybean oil, 1 percent sugar, and 1 percent each of chopped garlic, salt, olive oil, chopped basil, natural flavors, citric acid, and calcium chloride. Examination of the sample found irregularly shaped chunks of tomato measuring from ½ to ¾-inch, in a red pulpy liquid, with small, scattered pieces of green vegetables. Crushed Tomatoes is composed of 52 percent tomatoes, 34.3 percent tomato puree, 12.9 percent tomato juice, 0.03 percent calcium chloride, and 0.03 citric acid. Examination of the sample found chunks of tomatoes measuring ½ inch or less, in a pulpy juice. Italian Tomato Sauce contains 70 percent tomato puree, 24.55 percent water, 2.50 percent chopped onion, 1.30 percent salt, and less than one percent each of chopped garlic, chopped basil, oregano, black pepper, and citric acid. Examination of the sample found tomato sauce of a homogenous, pulpy consistency, with scattered pieces of green vegetable, basil, and oregano. Each of the tomato products is put up in cartons containing 390 grams, net weight. The applicable subheading for Diced Tomatoes, Italian Diced Tomatoes, and Crushed Tomatoes 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… tomatoes, 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 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, these three tomato products from Italy, classified under subheading 2002.10.0020, HTS, will be subject to a 100 percent ad valorem rate of duty. The applicable subheading for the Italian Tomato Sauce will be 2103.20.4020, 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 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