HQ 952976: Classification of Pomi Pasta Sauce, a product of Italy.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                             HQ 952976

                         Feb 11, 1993

CLA-2  CO:R:C:F 952976  JGH

CATEGORY: Classification

TARIFF No.: 2103.20.4020

Melvin E. Lazar, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y.  10016

RE:  Classification of Pomi Pasta Sauce, a product of Italy.

Dear Mr. Lazar:

     Your letter of October 19, 1992, concerns the tariff
classification of Pomi Pasta Sauce with Basil under the
Harmonized Tariff Schedule (HTSUS).

FACTS:

     The product is made by the Parmalat Collechio, Parma, Italy,
and imported by Parmalat U.S.A..  It is packed in 10.2 ounce
glass jars, and said to consist of chopped tomatoes, tomato
paste, basil, salt and sugar.  Examination of a sample disclosed
a product which was of relatively loose consistency, flowed
freely, and had a pulpy, homogenous appearance.  It had very
small pieces of tomatoes, smaller, in fact than the scattered
particles of basil leaf present, with no skin, seeds or large
pieces of tomato apparent.

ISSUE:

     Whether the tomato product is classifiable under the
provision for other tomato sauces in subheading 2103.20.40,
HTSUS.

LAW AND ANALYSIS:

     In the Explanatory Notes to heading 2103, sauces are
described as preparations, generally of a highly spiced
character, used to flavor certain dishes (meat, fish, salads,
etc.), and made from various ingredients.  They are said to be - 2 -

generally in a liquid form, containing very little solid matter.
Although pasta sauces customarily contain oil, its absence in
this case is not deemed significant, in view of the the manner in
which the product is made, its intended use and the way it is
marketed in small containers.                                    
                                
HOLDING:

     POMI Pasta Sauce is classifiable under the provision for
other tomato sauces in subheading 2103.20.40, HTSUS. The General
Column rate of duty is 13.6 percent ad valorem.

                              Sincerely,


     

                              John Durant, Director