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NY N013352

July 11, 2007



TARIFF NO.: 1404.90.9090

Mr. John Paul Vyborny
Capin Vyborny, LLC
949 West Bell Road
Nogales, AZ 85621

RE: The tariff classification of liquefied tomato waste from Mexico.

Dear Mr. Vyborny:

In your letter dated June 22, 2007, you requested a tariff classification ruling.

In your ruling request letter, you describe the product in question as liquefied remnants from a tomato processing and packaging operation. The tomatoes are of United States origin, and are shipped to Mexico for sorting and packing. The tomatoes are inspected, sorted and packed in clam shells. During the sorting and packing process, any extraneous materials, such as waste stems, leaves and ejected tomatoes are removed. These materials are then mixed with water and liquefied via machine. No chemicals “of any kind” are used in the packaging operation. The liquefied product will be packed in intermediate bulk containers and returned to the United States. You also indicate that due to FDA and USDA restrictions, the product cannot be used as animal feed. As per your letter the waste material will be dumped upon return to the United States.

The applicable subheading for the liquefied tomato waste will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable products not elsewhere specified or included: Other: Other: Other.” The rate of duty will be free.      

Additional requirements may be imposed on this product by the Food and Drug Administration (FDA) and/or the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS).

You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy       5600 Fishers Lane Rockville, Maryland 20857      

You may contact APHIS at the following location:

U.S. Department of Agriculture APHIS
Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Hodgkiss at 646-733-3046.


Robert B. Swierupski

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