The tariff classification of a macaroni and cheese dinnerfrom Canada

NY 883941 April 5, 1993 CLA-2-19:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 1902.19.4000 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