(S,P) What is the commodity code for "salted and dried tomato halves"? We provide the classification decision.
About the product
Suitable for immediate consumption. The salt content ranges from 10,65 % to 17,35 % by weight.
According to the different levels of salt content, the product is subdivided into different quality categories, serving different uses.
The production process consists of cutting fresh tomatoes, salting them and subsequently exposing them to the sun for drying.
The main function of salting is seasoning and establishing different quality categories.
As a subsidiary effect, salting speeds up the drying and preserves the product.
The product is put up in vacuum packs of different sizes in cardboard boxes, stored at a temperature of less than 5 °C.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2002, 2002 10 and 2002 10 90.
Heading 0711 covers vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use, provided they remain unsuitable for immediate consumption in that state.
As the product at issue is suitable for immediate consumption, classification
under heading 0711 is excluded.
Heading 0712 covers dried vegetables which have not undergone further preparation. Salting is not a process provided for in Chapter 7. It is considered as a further preparation because drying processes do not necessarily require the addition of salt. Consequently, classification under heading 0712 is excluded.
The product is, therefore, to be classified under CN code 2002 10 90 as tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
2002 10 90
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