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NY 809264



May 12, 1995

CLA-2-19:S:N:N7:228 809264

CATEGORY: CLASSIFICATION

TARIFF NO.: 1902.19.4000; 9801.00.1098

Mr. David Moll
Livingston International, Inc.
360 Delaware Avenue
Buffalo, New York 14202

RE: The tariff classification of a pasta dinner from Canada.

Dear Mr. Moll:

In your letter dated April 12, 1995 on behalf of Unico Inc., Concord, Ontario, Canada, you requested a tariff classification ruling.

The product, Unico Magnifico Meal Package, is a retail- packed unit containing all the ingredients necessary to prepare a pasta dinner. Included are two boxes of pasta made from 100% durum wheat semolina, two cans of pasta sauce, two cans of topping and one pouch of grated parmesan cheese.

The applicable subheading for the Unico Magnifico Meal Package will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta, whether or not cooked or stuffed...uncooked pasta, not stuffed or otherwise prepared...other...other, including pasta packaged with sauce preparations. The rate of duty will be 9.4 percent ad valorem.

In a telephone conversation with Tom Singer of your office, we were advised that the pasta contained in the meal package is a product of the United States. As such it will be entitled to a duty exemption under subheading 9801.00.1098, Harmonized Tariff Schedule of the United States, 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 abroad, 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).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport


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