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NY K83521

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May 26, 2004
CLA-2-20:RR:NC:2:228 K83521

CATEGORY: CLASSIFICATION

TARIFF NO.: 1905.90.1090, 2002.10.0020, 2005.90.5510, 2005.90.9700

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

RE: The tariff classification of breadsticks and prepared vegetables from Italy.

Dear Mr. Wohlrab:

In your letter dated February 19, 2004, on behalf of Tree of Life, Liberty Richter, Saddle Brook, New Jersey, you requested a tariff classification ruling.

Copies of labels listing ingredients, and samples of breadsticks and preserved vegetables accompanied your letter. The breadsticks were examined and disposed of. All but two of the samples of the prepared vegetables - Sweet Cherry Tomatoes and Oven Roasted Tomatoes - were forwarded to the Customs laboratory for analysis. Fattorie & Pandea brand breadsticks - Bruchetta, Sea Salt, Sesame and Sea Salt, and Rosemary and Sea Salt, are crisp baked goods in the form of rods made from wheat flour, olive oil, yeast, salt, and natural flavoring. The breadsticks may also contain barley malt extract, powdered tomato, garlic, onion, basil, emulsifiers, dextrose, sesame seeds, and rosemary. The Bruchetta measure approximately 9 inches long and ½-inch in diameter. The Sea Salt, Sesame and Sea Salt, and Rosemary and Sea Salt measure approximately 7 inches long and ½-inch in diameter. The breadsticks are put up in cellophane bags inside boxes containing approximately 125 grams, net weight.

Juicy Oven-Roasted Tomatoes consists of whole cherry tomatoes, sunflower seed oil, pieces of garlic, sea salt, capers, basil, and lactic acid. Sweet Cherry Tomatoes contain halved cherry tomatoes, sunflower seed oil, sugar, sea salt, and oregano. Char-Grilled Tomatoes are said to contain char-grilled tomatoes, sunflower seed oil, sea salt, wine vinegar, lactic acid, citric acid, sugar, oregano, black pepper, garlic powder, calcium chloride, artificial flavors and sulfur dioxide. Char-Grilled Eggplants are said to contain char-grilled eggplants, sunflower seed oil, wine vinegar, sea salt, parsley, citric acid, lactic acid, and garlic powder. Char-Grilled Zucchini is said to contain char-grilled zucchini, sunflower seed oil, wine vinegar, sea salt, parsley, citric acid, lactic acid, and garlic powder. Char-Grilled Peppers are said to contain char-grilled red and yellow peppers, sunflower seed oil, sugar, wine vinegar, sea salt, natural flavors, citric acid, lactic acid, and garlic. The vegetables are put up in glass jars containing approximately 190 grams, net weight. Although white wine vinegar is said to be an ingredient in the Char-Grilled Peppers, Char-Grilled Eggplants, Char-Grilled Zucchini, and Char-Grilled Tomatoes, the laboratory analysis found no acetic acid in these products.

The applicable subheading for the breadsticks will be 1905.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ waresotherbread, pastry cakes, biscuits and similar baked productsotherother. The rate of duty will be free.

The applicable subheading for the Juicy Oven-Roasted Tomatoes, Char-Grilled Tomatoes, and the Sweet Cherry Tomatoes will be 2002.10.0020, HTS, which provides for tomatoes prepared or preserved otherwise than by vinegar or acetic acidtomatoes, whole or in pieces in 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 Char-Grilled Peppers will be 2005.90.5510, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozenother vegetablesfruits of the genus Capsicum (peppers)othersweet bell-type peppers. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for the Char-Grilled Eggplant and Char-Grilled Zucchini 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.: 1905.90.10 - Bread, pastry, cake, biscuit and similar baked products nesi, and puddings whether or not containing chocolate, fruit, nuts or confectionery
• Tariff No.: 2002.10.00 - Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid
• Tariff No.: 2005.90.55 - Fruits of the genus Capsicum or Pimenta, not pimientos, 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)