CLA-2-19:S:N:N7:228
Ms. Karyn Kirk
Grisspasta Products, Ltd.
2109 Fernand Lafontaine
Longueuil, Quebec J4G 2J4 Canada
RE: The tariff classification of a macaroni and cheese dinner
from Canada
Dear Ms. Kirk:
In your letter dated March 10, 1993, you requested a
tariff classification ruling.
A sample accompanied your letter, was examined and
disposed of. The product consists of 12 sealed, clear plastic
packages of uncooked macaroni, each weighing 190 grams, net
weight, and 12 sealed, foil-lined envelopes containing a dry,
cheese sauce mix, 35 grams, net weight, packed together for
retail sale in a corrugated paperboard "family pack" box. The
macaroni is made from durum semolina or flour; the cheese sauce
mix consists of cheddar cheese, whey solids, modified milk
ingredients, salt, modified corn starch, lactic acid, disodium
phosphate, and food color.
The applicable subheading for the macaroni and cheese
dinner will be 1902.19.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for pasta...uncooked pasta,
not stuffed or otherwise prepared... other...other, including
pasta packaged with sauce preparations. The duty rate will be 10
percent ad valorem.
Goods classifiable under subheading 1902.19.4000, HTS,
which have originated in the territory of Canada, will be
entitled to a 5 percent ad valorem rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously,
and permanently marked to indicate the English name of the
country of origin to an ultimate purchaser in the United States.
The implementing regulations to 19 U.S.C. 1304 are set forth in
Part 134, Customs Regulations (19 CFR Part 134). The samples you
have submitted do not appear to be properly marked with the
country of origin. You may wish to discuss the matter of country
of origin marking with the Customs import specialist at the
proposed port of entry.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport