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NY 805181





January 17, 1995

CLA-2-21:S:N:N7:228 805181

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.9060

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

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