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NY 807951





March 29, 1995

CLA-2-21:S:N:N7:228 807951

CATEGORY: CLASSIFICATION

TARIFF NO.: 2103.90.9060

Ms. Vivian Villa
Villa's Authentic Sauces, Inc.
480 Bloor Street West
Toronto, Ontario Canada M5S 1X8

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of arugla pesto sauce from Canada; Article 509

Dear Ms. Villa:

In your letter dated March 1, 1995 you requested a ruling on the status of arugla pesto sauce from Canada under the NAFTA.

The product is described as a pasta sauce, green in color, with a creamy, homogenous consistency, composed of 48 percent parmesan cheese, 19 percent butter, 17 percent garlic, 7 percent arugla, 4 percent romano cheese, 3 percent pine nuts, and 2 percent olive oil. The cheeses, butter, and garlic are products of Canada, the arugla is imported from France, the pine nuts from China, and the olive oil from Italy. In Canada, all ingredients are combined in a high-powered, industrial-size mixer, automatically dispensed into 125-milliliter tubs, packed, and refrigerated or frozen.

The applicable tariff provision for the arugla pesto sauce will be 2103.90.9060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sauces and preparations therefor...other...other...other. The general rate of duty will be 7.3 percent ad valorem.

Each of the non-originating materials used to make the sauce has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/21. The sauce will be entitled to a 2.2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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