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NY A80524




March 12, 1996

CLA-2-20:RR:NC:FC:228 A80524

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0020, 2002.10.0080, 2002.90.0030, 2002.90.0040, 2005.70.9100, 2005.70.9300, 2005.70.9700, 9903.23.17

Mr. Robert Nalley Jr.
R.L. Burden Produce Services, Inc.
P.O. Box 25313
Little Rock, AR 72221

RE: The tariff classification of prepared vegetables from Italy.

Dear Mr. Nalley:

In your letter dated February 1, 1996, you requested a tariff classification ruling.

Samples, color brochures, and lists of ingredients, for five products, were submitted with your letter. The samples were examined and disposed of. "Pomodori Secchi Alla Contadina", or country-style sun dried tomatoes, consists of whole sun dried tomatoes in extra virgin olive oil, salt, and basil. "Capuliato" is chopped sun dried tomatoes in extra virgin olive oil, salt, and basil. "Estratto di Pomodoro" is a tomato puree with extra virgin olive oil, salt and laurel. "Crema di Olive Verdi" is a puree of green olives, salt and mint in extra virgin olive oil. "Crema di Olive Nere" is made from pureed black olives, salt and mint, in extra virgin olive oil. Each of the products will be imported in glass jars of various shapes and sizes.

The applicable subheading for the "Pomodori Secchi Alla Contadina" and "Capuliato" when packed in containers holding less than 1.4 kilograms, 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. When in containers holding 1.4 kilograms or more, they are classified in subheading 2002.10.0080, HTS. In both cases, the rate of duty will be 14 percent ad valorem.

Pursuant to Presidential Proclamation 5759 dated December 24, 1987, as modified effective May 16, 1990, this merchandise will be subject to a 100 percent rate of duty, in subheading 9903.23.17, HTS.

The applicable subheading for the "Estratto di Pomodoro" when packed in containers holding less than 1.4 kilograms, will be 2002.90.0030, HTS, which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acid...other... puree...in containers holding less than 1.4 kilograms. When in containers holding 1.4 kilograms or more, it will be classified in subheading 2002.90.0040, HTS. In either case, the rate of duty will be 12.9 percent ad valorem.

The applicable subheading for the "Crema di Olive Verdi" if the aggregate quantity of imported merchandise does not exceed 550 MT will be 2005.70.9100, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006... olives...otherwise prepared or preserved...green, in containers each holding less than 13 kilograms, drained weight...in an aggregate quantity not to exceed 550 metric tons in any calendar year. The rate of duty will be 5.5 cents per kilogram on drained weight. If the quantity exceeds 550 metric tons in the calendar year the applicable subheading will be 2005.70.9300, HTS, and the rate of duty will be 10.3 cents per kilogram on drained weight.

The applicable subheading for the "Crema di Olive Nere" will be 2005.70.9700, Harmonized Tariff Schedule of the United States (HTS), which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006...olives...otherwise prepared or preserved...other. The rate of duty will be 10.3 per kilogram on drained weight.

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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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