NY K80382

In your letters dated July 23, 2003, and October 29, 2003, on behalf of DaVinci Imports Inc, Walnut, CA, you requested a tariff classification ruling.

A sample was submitted with your first letter and a description of the manufacturing process was submitted with your second letter.

The sample was examined and disposed of.

The item is said to contain peeled tomatoes, tomato juice, salt, basil, and citric acid.

Examination of the sample found whole tomatoes in juice with small pieces of chopped basil.

The tomatoes measured between 2 and 2-3/4 inches in length and were put up in cans containing 400 grams, net weight.

The applicable subheading for the tomato product 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 kg.

The rate of duty will be 12.5 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: 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, the tomato product from Italy, classified under subheading 2002.10.0020, HTS, will be 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, National Commodity Specialist Division