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NY I81886

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September 6, 2002

CLA-2-20:RR:NC:2:228 I81886

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0020, 2003.90.0090, 2005.90.8000, 2005.90.9700

Mr. Richard Wohlrab
LE Coppersmith Inc.
145 Hook Creek Blvd. Bldg. A3W
Valley Stream, NY 11581

RE: The tariff classification of prepared vegetables from Italy.

Dear Mr. Wohlrab:

In your letters dated April 24, 2002, and May 10, 2002, on behalf of Tree of Life, Liberty Richter, Saddle Brook, New Jersey, you requested a tariff classification ruling.

Four samples were submitted with your first letter. Ingredients breakdowns accompanied your subsequent letter. Two of the samples - Mixed Mushrooms and the Artichokes - were forwarded to the United States Customs laboratory for analysis. Sun-Dried Tomatoes contains sun-dried tomatoes, sunflower seed oil, salt, extra virgin olive oil, lactic acid, citric acid, sugar, oregano, artificial flavors, garlic powder, black pepper, and sulphur dioxide. Mixed Mushrooms is said to contain mushrooms (Agaricus bisporus, Volvariella volvacea and Pholiota mutabilis), sunflower seed oil, onions, white wine vinegar, salt, extra virgin olive oil, flavors, sugar, herbs, lactic acid and sulphur dioxide. The Artichokes are said to contain artichokes, sunflower seed oil, salt, white wine vinegar, extra virgin olive oil, natural flavors, parsley, lactic acid, citric acid, and ascorbic acid. The Peperonata contains a mixture of red and yellow peppers, onions, sunflower seed oil, tomato, salt, water, lactic acid, citric acid, natural flavors, ascorbic acid, and sulphur dioxide. The vegetables are put up in glass jars containing between 280 and 290 grams, net weight. Although white wine vinegar is said to be an ingredient in the Mixed Mushrooms and the Artichokes, the laboratory analysis found no acetic acid in these products.

The applicable subheading for the Sun-Dried 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 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.

The applicable subheading for the Mixed Mushrooms will be 2003.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acidotherother. The rate of duty will be 6 cents per kilogram on drained weight plus 8.5 percent ad valorem.

The applicable subheading for Artichokes will be 2005.90.8000, HTS, which provides for vegetablesprepared or preserved otherwise than by vinegar or acetic acid, not frozenother vegetablesartichokes. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for the Peperonata will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acidother vegetables and mixtures of vegetablesother. The rate of duty will be 11.2 percent ad valorem.

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,

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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.: 2003.90.00 - Mushrooms other than of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid
• Tariff No.: 2005.90.80 - Artichokes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
• Tariff No.: 2005.90.97 - Vegetables nesoi,& mixtures of vegetables,prepared or preserved otherwise than by vinegar or acetic acid, not frozen, not preserved by sugar
• 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)