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 C83891 - NY C83944 > NY C83924

Previous Ruling Next Ruling
NY C83924

March 5, 1998

CLA-2-20:RR:NC:2:228 C83924


TARIFF NO.: 2002.10.0080, 2005.90.5510

Art Gold
Urban Foods, Inc.
7451 Brockton Street
Philadelphia, PA 19151

RE: The tariff classification of prepared vegetables from Australia.

Dear Mr. Gold:

In your letter dated January 26, 1998, you requested a tariff classification ruling.

Pictorial literature, and one sample were submitted with your letter. The sample of Marinated Green Tomatoes was forwarded to the U.S. Customs laboratory for analysis. Marinated Green Tomatoes consists of sliced green tomatoes, oregano, basil, garlic, vinegar, and salt, in a liquid medium of blended Australian canola oil, extra virgin olive oil, and water. Laboratory analysis found these tomatoes to contain 0.14 percent acetic acid. The Semi-Dried Tomatoes and Semi-Dried Capsicums are said to contain semi-dried tomatoes, or sweet red peppers, chili pepper seeds, garlic, basil, and salt, in canola oil. The three products are packed in glass jars containing 4.4 lbs. (2 kgs.), net weight.

The applicable subheading for the Semi-Dried Tomatoes and the Marinated Green Tomatoes will be 2002.10.0080, 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...other. The rate of duty will be 13.2 percent ad valorem.

The applicable subheading for the Semi-Dried Capsicums will be 2005.90.5510, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006...other vegetables and mixtures of vegetables...fruits of the genus Capsicum (peppers)...other...sweet bell-type peppers. The rate of duty will be 15.8 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 212-466-5760.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: