CLA-2-21:S:N:N7:228 805181
Ms. Vivian Villa
Villa's Authentic Sauces, Inc.
480 Bloor Street W.
Toronto, Ontario M5S 1X8 Canada
RE: The tariff classification of pesto sauces from Canada
Dear Ms. Villa:
In your letters dated December 2, 1994 and December 16, 1994
you requested a tariff classification ruling.
Samples were submitted with a third letter, dated December
18, 1994. "Villa's Pesto Sauce" is a thick, green, creamy food
product with scattered small pieces of basil leaf and pine nuts.
The stated ingredient composition is 48 percent parmesan cheese,
19 percent butter, 17 percent garlic, 7 percent basil, 4 percent
romano cheese, 3 percent pine nuts, and 2 percent olive oil.
"Villa's Pesto Sauce with Sundried Tomato" is a red/brown product
with a similar consistency, composed of 24 percent sun-dried
tomatoes, 24 percent parmesan cheese, 19 percent butter, 17
percent garlic, 7 percent basil, 4 percent romano cheese, 3
percent pine nuts, and two percent olive oil. The primary use of
these products is as a sauce for pasta, after the addition of a
small quantity of hot water. Other suggested uses are as an
ingredient in dips or salad dressings. The sauces will be frozen
or refrigerated, and put up for retail sale in plastic tubs
containing 125 grams, net weight.
The applicable subheading for the pesto sauces will be
2103.90.9060, Harmonized Tariff Schedule of the United States
(HTS), which provides for sauces and preparations therefor...
other...other...other. The rate of duty will be 7.3 percent ad
valorem.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly
and permanently as the nature of the article (or its container)
will permit, in such a manner as to indicate the ultimate
purchaser in the U.S. the English name of the country of origin
of the article. Part 134, Customs Regulations (19 CFR Part 134)
implements the country of origin marking requirements and
exceptions of 19 U.S.C. 1304.
The country of origin marking requirements for a "good of a
NAFTA country" are also determined in accordance with Annex 311
of the North American Free Trade Agreement ("NAFTA"), as
implemented by section 207 of the North American Free Trade
Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057)
(December 8, 1993) and the interim amendments to the Customs
Regulations published as T.D. 94-4 (59 Fed. Reg. 109, January 3,
1994) with corrections (59 Fed. Reg. 5082, February 3, 1994) and
T.D. 94-1 (59 Fed. Reg. 69460, December 30, 1993). These interim
amendments took effect on January 1, 1994 to coincide with the
effective date of the NAFTA. The Marking Rules used for
determining whether a good is a good of a NAFTA country are
contained in T.D. 94-4 (adding a new Part 102, Customs
Regulations). The marking requirements of these goods are set
forth in T.D. 94-1 (interim amendments to various provisions of
Part 134, Customs Regulations).
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.
The importation of this merchandise may be subject to
restrictions imposed by the United States Department of
Agriculture and/or Food and Drug Administration. It is suggested
you contact these agencies directly for further information.
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