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NY E87208

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December 14, 1999

CLA-2-20:RR:NC:2:228 E87208

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0020

Ms. Teresa Kloza
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910

RE: The tariff classification of Sun Dried Tomatoes in Sunflower Oil from Italy.

Dear Ms. Kloza:

In your letter dated September 10, 1999, you requested a tariff classification ruling.

Unlabeled samples were submitted with your letter. A sample was forwarded to the U.S. Customs laboratory for analysis. Sun Dried Tomatoes in Sunflower Oil is composed of sliced sun dried tomatoes in sunflower oil, put up in glass jars. Laboratory analysis found the sample to contain 0.12 percent acetic acid.

The applicable subheading for the Sun Dried Tomatoes in Sunflower Oil 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 acidtomatoes, whole or in piecesin containers holding less than 1.4 kilograms. The rate of duty will be 12.9 percent ad valorem. Effective January 1, 2000 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 subheading to subchapter III of chapter 99 to the HTS:

9903.02.39 Articles the product of France, the Federal Republic of Germany, or Italy:

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 Sun Dried Tomatoes in Sunflower Oil from Italy, classified under subheading 2002.10.0020, HTS, is 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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2002.10.00 - Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid
• Tariff No.: 9903.02.39 - French, German or Italian goods: Tomatoes prepared or preserved otherwise than vinegar or acetic acid, whole or pieces (provided in 2002.10)