N316588 N3 Ruling Active

The tariff classification of a pasta dinner from Turkey

Issued January 14, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1902.19.4000

Headings: 1902

Product description

An ingredients breakdown, and pictures of the product label accompanied your inquiry. The subject merchandise is described as a macaroni and cheese dinner. The product consists of uncooked macaroni made from wheat semolina and water, in addition to a sauce mix packed in a separate pouch. The ingredients of the sauce mix include cheese solids, turmeric, turmeric extract, milk solids, salt, annatto (added for color), anti-caking agent, cheese culture, enzymes, sodium phosphate, and calcium phosphate. The pasta and sauce mix are put up for retail sale in cardboard boxes, packed 24 pieces per carton. Instructions provided on the product label direct the consumer to cook the pasta in boiling water, combine margarine or butter, milk, and the contents of the sauce mix pouch to produce the macaroni in a creamy cheese sauce.

CBP rationale

The applicable subheading for the macaroni and cheese dinner will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pasta .

Full text

N316588 January 14, 2021 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1902.19.4000 Mr. Edmundo Torner Edmundo Torner, C.H.B. Customs Brokers 9300 NW 25th Street Doral, FL 33172 RE: The tariff classification of a pasta dinner from Turkey Dear Mr. Torner: In your letter dated December 21, 2020 you requested a tariff classification ruling on behalf of your client, Mor Import, Inc. An ingredients breakdown, and pictures of the product label accompanied your inquiry. The subject merchandise is described as a macaroni and cheese dinner. The product consists of uncooked macaroni made from wheat semolina and water, in addition to a sauce mix packed in a separate pouch. The ingredients of the sauce mix include cheese solids, turmeric, turmeric extract, milk solids, salt, annatto (added for color), anti-caking agent, cheese culture, enzymes, sodium phosphate, and calcium phosphate. The pasta and sauce mix are put up for retail sale in cardboard boxes, packed 24 pieces per carton. Instructions provided on the product label direct the consumer to cook the pasta in boiling water, combine margarine or butter, milk, and the contents of the sauce mix pouch to produce the macaroni in a creamy cheese sauce. The applicable subheading for the macaroni and cheese dinner will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pasta ... uncooked pasta, not stuffed or otherwise prepared ... other ... other, including pasta packaged with sauce preparations. The general rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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