United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 890672 - NY 890817 > NY 890752

Previous Ruling Next Ruling
NY 890752

October 20, 1993



TARIFF NO.: 2002.10.0020

Mr. Liam Quinlan
Dobson & Sinisi
600 Lexington Avenue
New York, NY 10022

RE: The tariff classification of a tomato-based product from Italy

Dear Mr. Quinlan:

In your letter dated September 27, 1993, on behalf of Star S.p.A., Milan, Italy, you requested a tariff classification ruling.

An ingredients breakdown and a sample accompanied your letter. The sample was opened, examined, and disposed of. Sugocasa with Mushrooms is a food preparation said to consist of tomato pulp, tomato concentrate, mushrooms, sugar, salt, onion, garlic, parsley, and citric acid, packed for retail sale in glass jars containing approximately 22 ounces. Examination of the sample finds a product consisting almost entirely of soft, irregularly shaped tomato pieces, ranging in size from approximately 1/4 inch to 3/4 inch, with scattered pieces of mushroom, in a relatively loose (i.e., thin in consistency) tomato concentrate.

The applicable subheading for the Sugocasa with Mushrooms 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 kilograms. Pursuant to Presidential Proclamation 5759, as modified, products of Italy classified in subheading 2002.10.0020, HTS, will be subject to a 100 percent ad valorem 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

Previous Ruling Next Ruling

See also: