United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 883844 - NY 884023 > NY 883941

Previous Ruling Next Ruling
NY 883941

April 5, 1993



TARIFF NO.: 1902.19.4000

Ms. Karyn Kirk
Grisspasta Products, Ltd.
2109 Fernand Lafontaine
Longueuil, Quebec J4G 2J4 Canada

RE: The tariff classification of a macaroni and cheese dinner from Canada

Dear Ms. Kirk:

In your letter dated March 10, 1993, you requested a tariff classification ruling.

A sample accompanied your letter, was examined and disposed of. The product consists of 12 sealed, clear plastic packages of uncooked macaroni, each weighing 190 grams, net weight, and 12 sealed, foil-lined envelopes containing a dry, cheese sauce mix, 35 grams, net weight, packed together for retail sale in a corrugated paperboard "family pack" box. The macaroni is made from durum semolina or flour; the cheese sauce mix consists of cheddar cheese, whey solids, modified milk ingredients, salt, modified corn starch, lactic acid, disodium phosphate, and food color.

The applicable subheading for the macaroni and cheese dinner will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta...uncooked pasta, not stuffed or otherwise prepared... other...other, including pasta packaged with sauce preparations. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1902.19.4000, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: