CLA-2-19:RR:NC:2:228 G85103
Mr. Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey station
San Juan, PR 00919-0839
RE: The tariff classification of pasta from Italy.
Dear Mr. Rodriguez:
In your letter dated November 24, 2000, you requested a tariff classification ruling.
Ingredients breakdowns and pictorial literature for three pasta products accompanied your letter. Spaghetti Fino #13 (Item # GRAN-11013), Penne #26 (Item #GRAN-11026), and Shells #53 (Item # GRAN-11053) are composed of durum wheat semolina, niacin, iron, (ferrous lactate), thiamin mononitrate, riboflavin, and folic acid. The pastas are put up in clear plastic film packages containing 16 ounces, net weight.
The applicable subheading for the pasta, when subject to the Inward Processing Regime (IPR), will be 1902.19.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for …uncooked pasta, not stuffed or otherwise prepared…other… exclusively pasta… product of a European Union (EU) Country… subject to the Inward Processing Regime (IPR). When the imported pasta is subject to the EU reduced export refund in accordance with the US-EU Pasta agreement, the applicable subheadings will be 1902.19.2020 or 1902.19.2030, HTS. In all cases, the rate of duty will be free. However, this merchandise, non-egg dry pasta, a product of Italy, may be subject to antidumping and/or countervailing duties.
Importations of pasta, classified in subheadings 1902.19.2010, 1902.19.2020, and 1902.19.2030, HTS, must be accompanied by an EU P1 form (for pasta classified in subheading 1902.19.2010) or EU P2 form (for pasta classified in subheadings 1902.19.2020 or 1902.19.2030).
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division