CLA-2-19:RR:NC:2:228 G81333
Mr. Stephen DeCastro
All-Ways Forwarding Int’l, Inc.
701 Newark Avenue Suite 300
Elizabeth, NJ 07208
RE: The tariff classification of spaghetti from Italy
Dear Mr. DeCastro:
In your letter dated August 31, 2000, on behalf of World Finer Foods Inc., you requested a tariff classification ruling.
A sample, descriptive literature, and outline of the manufacturing process were submitted with your letter. The sample was examined and disposed of. The product, “Organic Spaghetti,” is a dry pasta product made from durum wheat semolina, packed for retail sale in packages containing 500 grams, net weight.
The applicable subheading for the Organic Spaghetti, 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 (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