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NY E88147





October 28, 1999

CLA-2-20:RR:NC:2:228 E88147

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0080

Mr. Roy Taormina
Med-U.S.A. Corporation
520 West Saddle River Road
Upper Saddle River, NJ 07458

RE: The tariff classification of canned tomatoes from Italy.

Dear Mr. Taormina:

In your letter dated October 11, 1999, you requested a tariff classification ruling.

The sample submitted with your letter was examined and disposed of. You describe the product as consisting of “peeled tomatoes of various sizes in a tomato puree with added salts, citric acid and basil packed in a metal can.” Examination of the sample found whole peeled tomatoes measuring approximately 2-3.25 inches long, in a red watery liquid medium, packed in an unlabeled can measuring 6 inches tall and 6 inches in diameter. The sample contained no basil leaves.

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 acidtomatoes, whole or in piecesother. The rate of duty will be 12.9 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, prepared or preserved tomatoes from Italy classified under subheading 2002.10.0080, HTS, is subject to a 100 percent ad valorem rate of duty.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted is not properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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