CLA-2-19:S:N:N7:228 896419

Mr. Ralph Natale
American Shipping Company, Inc.
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632

RE: The tariff classification of pasta dinners from Italy

Dear Mr. Natale:

In your letter dated March 30, 1994, on behalf of Sofia Imports, Inc., Haverstraw, NY, you requested a tariff classification ruling.

Four samples, submitted with your letter, were opened, examined, and disposed of. Each product is a retail-packed unit containing all the ingredients necessary to prepare a pasta dinner. Spaghetti Con Salsa de Pomodoro consists of a clear plastic package of uncooked spaghetti, two metal foil pouches containing tomato sauce, a clear plastic packet of grated parmesan cheese, a sealed paper packet of coarse sea salt, and a paper leaflet with cooking instructions. Linguine al Pesto contains a clear plastic package of uncooked linguini, a metal pull-top can of pesto sauce, and a paper packet of sea salt. Fusilli al Salmone contains a clear plastic package of uncooked fusilli pasta, a glass jar containing salmon sauce, a paper packet containing sea salt, and a leaflet with cooking instructions. Tortellini Con Salsa ai Funghi contains a clear plastic package of uncooked, cheese-filled tortellini, a metal pull-top can of mushroom sauce, a clear plastic packet of grated parmesan cheese, a paper packet of sea salt, and a leaflet with cooking instructions. With the exception of the tortellini, all pastas are made from 100 percent durum wheat semolina. The tortellini pasta is made from wheat semolina and eggs. The applicable subheading for the Spaghetti Con Salsa de Pomodoro, Linguine al Pesto, and Fusilli al Salmone will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta, whether or not cooked or stuffed...uncooked pasta, not stuffed or otherwise prepared...other...other, including pasta packaged with sauce preparations. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the Tortellini Con Salsa ai Funghi will be 1902.20.0060, HTS, which provides for pasta...stuffed pasta, whether or not cooked or otherwise prepared...other...other. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport