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NY A81583




April 11, 1996

CLA-2-19:RR:NC:FC:228 A81583

CATEGORY: CLASSIFICATION

TARIFF NO.: 1902.19.4000

Mr. John D. Dickinson
Kraft Foods Inc.
250 North Street N1-2
White Plains, NY 10625

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

Dear Mr. Dickinson:

In your letter dated March 15, 1996, you requested ruling on the status of "Kraft Macaroni and Cheese Dinner" from Canada under the NAFTA.

The sample, submitted with your letter, was examined and disposed of. The product consists of uncooked macaroni made from enriched flour and water and a sauce mix in a separate, foil-lined pouch. The ingredients of the sauce mix include whey, dehydrated cheese, whey protein concentrate, skim milk, salt, buttermilk, sodium tripolyphosphate, sodium phosphate, citric acid, yellow five and six and lactic acid. The pasta and sauce mix are put up for retail sale in cardboard boxes holding 7.5 ounces, net weight. The product may be prepared on a stove top or in a microwave. After the pasta is cooked in boiling water, margarine, milk, and the contents of the sauce mix pouch are combined to produce the macaroni in a creamy cheese sauce. The cultures and enzymes used in the production of the dehydrated cheese, and the film used for the sauce mix pouch, are products of the United States. All of the other ingredients are products of Canada.

The applicable subheading for the macaroni and cheese dinner will be 1902.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta...uncooked pasta, not stuffed or otherwise prepared... other...other, including pasta packaged with sauce preparations. The general rate of duty will be 8.8 percent ad valorem.

The pasta dinner, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). 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.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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