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NY H85136

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September 5, 2001

CLA-2-20:RR:NC:2:228 H85136

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0020

Mr. Ernie Vallejo
Schenker Inc.
150 Albany Avenue
Freeport, NY 11520

RE: The tariff classification of tomato products from Italy.

Dear Mr. Vallejo:

In your letter dated August 17, 2001, on behalf of Trivito Food Brokers Inc., Montreal, Quebec, Canada, you requested a tariff classification ruling.

Two samples were submitted with your letter. The samples were examined and disposed of. The first item is said to contain diced tomatoes, tomato juice, basil, and oregano. Examination of the sample found pieces of tomatoes in tomato juice with flecks of basil and oregano. The second item is stated to contain whole peeled tomatoes, tomato juice, and basil. Examination of the sample found whole peeled tomatoes measuring between 2-1/4 and 3 inches, tomato juice and basil. Both samples were packed in unlabeled cans containing 500 grams, net weight.

The applicable subheading for the tomato 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 acidtomatoes, whole or in piecesin 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, prepared or preserved tomatoes from Italy, classified under subheading 2002.10.0020, 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 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)