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NY K81125

November 19, 2003
CLA-2-19:RR:NC:2:228 K81125


TARIFF NO.: 1902.19.4000; 9801.00.1097

Mr. Joseph Brogan
UPS Trade Management Services, Inc.
12380 Morris Road
Alpharetta, GA 30005

RE: The tariff classification of microwaveable meals from China

Dear Mr. Brogan:

In your letter dated November 10, 2003, on behalf of Anderson Watts Foods, Ltd., you requested a tariff classification ruling.

Descriptive literature accompanied your letter. The four Noodle Chef® brand Delecta Bowl® products (Mac & Cheese, Pizza Mac & Cheese, Tomato Penne, and Alfredo) are single-serving macaroni and cheese meals, consisting of a sealed plastic bowl filled with dry, uncooked, non-egg pasta and a pouch of cheese sauce mix, in a cardboard sleeve. The meals are prepared by the retail consumer by adding the sauce mix to the macaroni, mixing with water, and microwaveing for three minutes, or until the pasta is tender.

The pasta and the cheese sauce mix are products of the United States, exported to China in bulk form. The packaging materials are products of China. In China, the sauce mix is packed in foil pouches and placed into the plastic bowl with the dry pasta. The bowl is sealed, shrink wrapped, and placed into a cardboard sleeve.

The applicable subheading for the microwaveable meals will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta, whether or not cooked or stuffeduncooked pasta, not stuffed or otherwise preparedotherother, including pasta packaged with sauce preparations. The rate of duty will be 6.4 percent ad valorem.

The microwaveable meals, consisting of American-made pasta and sauce mix, packaged for retail sale in China, may be eligible for entry as American Goods Returned. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the Delecta Bowl® microwaveable pasta meals will be 9801.00.1097, 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 abroadotherother. Products classified in subheading 9801.00.1097 are free of duty.

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 646-733-3029.


Robert B. Swierupski

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