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NY 854625

August 2, 1990

CLA-2-20:S:N:N1:228 854625


TARIFF NO.: 2002.10.0020; 2002.10.0050

Mr. Carlo Orlando
Orlando Food Corporation
P.O. Box 1006
Maywood, NJ 07607

RE: The tariff classification of canned, frozen peeled tomatoes from Spain.

Dear Mr. Orlando:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : July 19, 1990

MERCHANDISE : A description of the manufacturing process was submitted with your letter.
The product is prepared from whole, ripe tomatoes that have been blanched, peeled, placed in metal cans with juice, sealed, and immersed in boiling water.
The cans are the cooled and frozen.

HTS PROVISION : Frozen, canned tomatoes, in containers holding less than 1.4 kilograms.

HTS SUBHEADING : 2002.10.0020

RATE OF DUTY : 14.7 percent ad valorem. When in containers holding 1.4 kilograms or more, they are classified in subheading
2002.10.0050, HTS. In either case, the rate of duty will be 14.7 percent ad valorem.

Pursuant to Presidential Proclamation 5759 dated December 24, 1987, as modified effective May 16, 1990, this merchandise will be subject to a 100 percent rate of duty, in subheading 9903.23.17, HTS.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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