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NY I83060

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July 8, 2002

CLA-2-20:RR:NC:2:228 I83060

CATEGORY: CLASSIFICATION

TARIFF NO.: 2002.10.0080

Mr. Victor Bruzzone
Bruzzone Shipping Inc.
530 Burnside Avenue
Inwood, NY 11696

RE: The tariff classification of tomato products from Italy.

Dear Mr. Bruzzone:

In your letter dated June 3, 2002, on behalf of Barilla Professional S.p.A., you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. Academia Barilla brand Whole Peeled Tomatoes is said to contain 65 percent whole peeled tomatoes, 35 percent tomato puree, and citric acid. Peeled Cherry Tomatoes is said to contain 60 percent peeled cherry tomatoes, 40 percent tomato puree, and citric acid. Diced Peeled Tomatoes is said to contain 70 percent diced peeled tomatoes, 30 percent tomato puree, and citric acid. Fine Crushed Peeled Tomatoes is composed of unstated quantities of crushed peeled tomatoes, tomato puree, and citric acid. Examination of the Whole Peeled Tomatoes found whole and broken peeled tomatoes measuring between 1-3/4 and 3 inches in length, in tomato puree. Examination of the Peeled Cherry Tomatoes found whole and broken peeled cherry tomatoes measuring approximately 1-1 1/4 inches in diameter, in tomato puree. Examination of the Diced Peeled Tomatoes found chunks of tomatoes measuring between 1/2 and 3/4 inches, in tomato puree. Examination of the Fine Crushed Peeled Tomatoes found very small pieces of tomato in thick puree. The Whole Peeled Tomatoes, Diced Peeled Tomatoes, and Fine Crushed Peeled Tomatoes were put up in cans containing 5-lb, 10-ozs. The Peeled Cherry Tomatoes were in a can containing 28.2 ounces.

The applicable subheading for the Whole Peeled Tomatoes, Peeled Cherry Tomatoes, Diced Peeled Tomatoes, Fine Crushed Peeled 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 piecesother. The rate of duty will be 12.5 percent ad valorem. However, the 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:

9903.02.39

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 2002.10.0020, HTS, are 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 2002.10.00 - Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid
• Tariff No.: 9903.02.39 - French, German or Italian goods: Tomatoes prepared or preserved otherwise than vinegar or acetic acid, whole or pieces (provided in 2002.10)