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NY 854625

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 tomatoes from Spain.

Dear Mr. Orlando:

In your letter dated July 19, 1990, you requested a tariff classification ruling.

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 then cooled and frozen.

The applicable subheading for the frozen, canned tomatoes, in containers holding less than 1.4 kilograms, 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 acid... tomatoes, whole or in pieces... in containers holding less than 1.4 kg. 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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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