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NY 885400




April 30, 1993

CLA-2-19:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1902.11.2000; 1902.20.0060

Mr. Tony Petti
Simply Pasta, Inc.
2687 Slough Street
Mississauga, Ontario, Canada L4T 1G4

RE: The tariff classification of pasta from Canada

Dear Mr. Petti:

In your letters dated March 2, 1993, March 11, 1993, and April 19, 1993, you requested a tariff classification ruling.

Illustrative literature and sample package labels accompanied your letters. The merchandise consists of eleven varieties of uncooked pasta, four stuffed (ravioli with cheese, ravioli with meat, tortellini with cheese, and tortellini with meat) and seven non-stuffed (angel hair, fettuccine, fettuccine herb & garlic, fettuccine verdi, fusilli, linguine, and spaghetti). The basic ingredients found in all pastas are durum semolina, liquid whole eggs, water, and salt. Depending on variety, some pastas may also contain garlic powder, parsley flakes, spinach powder, or paprika powder. The cheese stuffing consists of ricotta cheese, tofu, bread crumbs, parmesan cheese, romano cheese, salt, and pepper. The meat filling is composed of beef, bread crumbs, parmesan cheese, romano cheese, salt, garlic powder, and pepper. All pastas will be imported in a refrigerated condition, packed in clear plastic trays containing 12.33 ounces, net weight.

The applicable subheading for the non-stuffed pastas (angel hair, fettuccine, fusilli, linguine, and spaghetti) will be 1902.11.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta...uncooked pasta, not stuffed or otherwise prepared...containing eggs...exclusively pasta. The rate of duty will be free.

The applicable subheading for the stuffed pastas (ravioli and tortellini) will be 1902.20.0060, HTS, which provides for stuffed pasta, whether or not cooked or otherwise prepared...other...other. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheading 1902.20.0060, 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.

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

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