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NY E88118

October 28, 1999

CLA-2-20:RR:NC:2:228 E88118


TARIFF NO.: 2002.10.0080

Mr. Mike Corvelli
Amici Food Imports, Inc.
961 Rt. 10 East
2J-Randolph, NJ 07869

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

Dear Mr. Corvelli:

In your letter dated October 4, 1999, you requested a tariff classification ruling.

A sample, submitted with your letter, was examined and disposed of. The ingredients in the Mama Lucia brand product are said to be peeled tomatoes, tomato juice, basil, and citric acid. Examination of the sample found whole peeled tomatoes measuring between 2-1/2 and 3 inches in length, in a red, pulpy medium, and 2 whole basil leaves, packed in a can containing 6 lbs. 10 oz., net weight.

The applicable subheading for this product 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 acidtomatoes, whole or in piecesother. The rate of duty will be 12.9 percent ad valorem. However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheadings to chapter III of chapter 99 to the HTS:

Articles the product of France, the Federal Republic of Germany, or Italy:

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid, whole or in pieces (provided for in subheading 2002.10)

Under this provision, prepared or preserved tomatoes from Italy classified under subheading 2002.10.0080, HTS, is subject to a 100 percent ad valorem rate of duty.

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 212-637-7065.


Robert B. Swierupski

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