CLA-2-19:OT:RR:NC:N2:228
Mr. Philippe Gregoire
Laboratoires C.O.P. Inc.
60 Jean-Proulx Street
Gatineau, Quebec, J8Z 1W1
Canada
RE: The tariff classification of a pasta product from Canada
Dear Mr. Gregoire:
In your letter dated November 21, 2014, you requested a tariff classification.
An ingredients composition, manufacturing process, copy of preliminary product label, and picture of the finished product were submitted with your letter. Ideal Protein brand Macaroni & Cheese Sauce Mix consists of seven packets of uncooked macaroni and seven packets of a powdered cheese sauce mix, packed in a retail box weighing 12.3 oz. (350 g), net weight. One packet of each product is used to prepare a pasta dinner. The uncooked macaroni is composed of pea protein isolate, enriched durum wheat flour, wheat protein isolate, inulin, dried whole eggs, sodium phosphate, lactic acid, and sulfites. The cheese sauce mix contains cheddar cheese powder, parmesan cheese powder, whey, natural flavors, salt, buttermilk, butter, modified food starch, sunflower oil, spices, lactic acid, guar gum, xanthan gum, beta-carotene color, annatto color, and silicon dioxide. Use directions direct users to put the contents of one pasta packet in a pot of boiling water , drain well but reserve 30 ml of cooked water after cooking, pour the cooked pasta into a bowl, add the contents of one sauce mix packet and 30 ml of cooked water, mix well and serve.
The applicable subheading for the Macaroni & Cheese Sauce Mix will be 1902.11.4000, Harmonized Tariff Schedule of the United States, HTSUS, which provides for pasta ... uncooked pasta ... containing eggs ... 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 http://www.usitc.gov/tata/hts/.
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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division