HS 200950 Tomato juice

What products does HS 200950 cover?

This subheading covers tomato juice, specifically the liquid obtained from tomatoes, whether concentrated or not, and whether or not containing added sugar or other sweetening matter. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2009, this includes juices that have been reconstituted from concentrate, as long as they retain the essential character of tomato juice. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with this WCO definition, encompassing pure tomato juice intended for direct consumption or further processing, provided it meets the compositional requirements for juice and not, for example, a vegetable cocktail.

What falls outside HS 200950?

The following products are excluded from HS 200950: tomato purée, paste, or sauces, which are generally classified under Heading 2002. For instance, a thick tomato paste used as a cooking ingredient, even if made solely from tomatoes, is distinct from juice due to its consistency and typical end-use. Similarly, vegetable cocktails containing tomato juice mixed with other vegetable juices (e.g., carrot, celery) in significant proportions are classified under HS 200990. Products that are essentially tomato-based preparations, such as ketchup or prepared sauces, are also excluded, falling under Heading 2103 due to their additional ingredients and processing that alter their fundamental character from pure juice.

What are common classification mistakes for HS 200950?

A common error is misclassifying tomato purée or paste as tomato juice, or vice versa, leading to incorrect duty assessments. Importers sometimes fail to distinguish between the liquid consistency of juice and the thicker, more concentrated forms of purée or paste, which are covered by Heading 2002. Another frequent mistake involves classifying mixed vegetable juices with a predominant tomato component under HS 200950, when they should correctly fall under HS 200990 if they contain other vegetable juices in significant quantities, as per General Interpretative Rule (GRI) 3(b) regarding mixtures. Incorrectly applying the "juice" definition to highly processed tomato products with added spices or other non-juice ingredients also leads to misclassification.

How should importers classify products under HS 200950?

The correct procedure for classifying tomato juice involves a careful review of the product's composition, consistency, and intended use. Importers and customs brokers should first confirm that the product is indeed a liquid juice derived from tomatoes, whether concentrated or not, and not a purée, paste, or sauce. Secondly, verify that it does not contain significant quantities of other vegetable juices that would reclassify it as a mixed vegetable juice under HS 200990. Consulting the WCO HS Explanatory Notes for Heading 2009, along with specific national tariff interpretations from sources like the USITC HTSUS or EU TARIC, is crucial. Obtaining a laboratory analysis or a binding tariff information (BTI) ruling from the relevant customs authority can provide definitive classification certainty, especially for novel or borderline products.