CLA-2-19:S:N:N7:228 809264
Mr. David Moll
Livingston International, Inc.
360 Delaware Avenue
Buffalo, New York 14202
RE: The tariff classification of a pasta dinner from Canada.
Dear Mr. Moll:
In your letter dated April 12, 1995 on behalf of Unico Inc.,
Concord, Ontario, Canada, you requested a tariff classification
ruling.
The product, Unico Magnifico Meal Package, is a retail-
packed unit containing all the ingredients necessary to prepare a
pasta dinner. Included are two boxes of pasta made from 100%
durum wheat semolina, two cans of pasta sauce, two cans of
topping and one pouch of grated parmesan cheese.
The applicable subheading for the Unico Magnifico Meal
Package 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 9.4 percent ad valorem.
In a telephone conversation with Tom Singer of your office,
we were advised that the pasta contained in the meal package is a
product of the United States. As such it will be entitled to a
duty exemption under subheading 9801.00.1098, Harmonized Tariff
Schedule of the United States, HTS, which provides for products
of the United States when returned after having been exported,
without having been advanced in value or improved in condition by
any process of manufacture or other means while abroad, upon
compliance with all applicable regulations.
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