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NY N013481

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August 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0020

Mr. Charles A. Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206

RE: The tariff classification of a tomato product from Italy.

Dear Mr. Gabbert:

In your letter dated June 25, 2007, you requested a tariff classification ruling.

Two samples were submitted with your letter. One sample was forwarded to the Customs and Border Protection laboratory for analysis, the second was examined and disposed of. The product, “Soleggiati” Sliced Tomatoes Marinated, consists of sliced tomatoes and small scattered pieces of garlic and oregano, in sunflower seed oil, packed for retail sale in a can containing 810 grams, net weight. The list of ingredients stated on the label of the sample included wine vinegar. The product specification sheet states the good in composed of tomatoes (52 percent), olive oil, sunflower oil, salt, herbs, garlic, and vinegar. However, the laboratory found no acetic acid in the sample.

The applicable subheading for this product will be 2002.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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 has been modified by adding in numerical sequence the following superior text and subheading to subchapter 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, the “Soleggiati” Sliced Tomatoes Marinated from Italy, classified under subheading 2002.10.0020, HTS, is subject to a 100 percent ad valorem rate of duty.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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.: 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)