HS 200210 Tomatoes, whole or in pieces

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What products does HS 200210 cover?

This subheading covers tomatoes, whether whole or in pieces, which have been preserved by means other than vinegar or acetic acid. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes tomatoes preserved by refrigeration, freezing, or by drying. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to raw or processed tomatoes meeting these preservation criteria, excluding those prepared or preserved in ways that fundamentally alter their nature beyond simple preservation.

What falls outside HS 200210?

The following products are excluded from HS 200210: tomatoes preserved in vinegar or acetic acid, which are classified under HS 200290. Also excluded are tomato sauces, pastes, purees, and juices, which fall under different headings within Chapter 20, such as HS 200290 or HS 2103. Fresh, chilled, or frozen tomatoes not otherwise preserved are classified under Chapter 07. Products where tomatoes are merely an ingredient in a more complex preparation, such as a mixed vegetable dish, would also be classified elsewhere based on the principal character of the mixture.

What are common classification mistakes for HS 200210?

A common error is misclassifying tomatoes preserved in vinegar or acetic acid under this subheading; these belong to HS 200290 as per General Rule of Interpretation (GRI) 1. Another mistake is classifying tomato products that have undergone significant processing beyond simple preservation, such as cooked tomato sauces or seasoned tomato preparations, under HS 200210. Importers must carefully examine the preservation method and the degree of processing to ensure accurate classification, referencing the specific product descriptions in the relevant tariff schedule.

How should importers classify products under HS 200210?

The correct procedure for classifying tomatoes under HS 200210 involves a thorough examination of the product's preservation method and form. Importers and customs brokers must verify that the tomatoes are whole or in pieces and preserved by means other than vinegar or acetic acid, such as refrigeration, freezing, or drying. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the Explanatory Notes of the WCO Harmonized System is crucial for accurate determination.

How is the duty calculated for products under HS 200210?

A shipment of 100 kilograms of frozen diced tomatoes, declared at a customs value of $250 USD, would attract a US duty of $37.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the customs value. The calculation is: 15% of $250 USD = $37.50. This rate is published in the USITC Harmonized Tariff Schedule for HS 200210. If the product were sold by weight, a specific duty rate would apply instead of an ad valorem rate.

Which trade agreements reduce duties for HS 200210?

Several free trade agreements may reduce the applicable duty rate for HS 200210, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, tomatoes originating from Canada or Mexico may be eligible for duty-free entry. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries benefit from the Generalized System of Preferences (GSP) in some jurisdictions, potentially offering reduced or free entry, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing country's regulations.

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