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NY A89395




December 3, 1996

CLA-2-19:RR:NC:2:228 A89395

CATEGORY: CLASSIFICATION

TARIFF NO.: 1902.11.4000, 1902.19.2030, 2103.20.4020

Mr. Carmine Caccioppoli
Vincenzo's Pasta & Fine Foods
740 Belmont Avenue West
Kitchener, Ontario, Canada N2M 1P2

RE: The tariff classification of pasta and tomato sauces from Canada.

Dear Mr. Caccioppoli:

In your letters dated September 23, 1996 and November 1, 1996, you requested a tariff classification ruling.

Samples of four types of uncooked pasta products and four varieties of tomato sauces were submitted with your September letter. The samples were examined and disposed of. The Mediterranean Pasta Salad consists of pasta (made from semolina, eggs, and water) with dehydrated tomatoes, green peppers, onions, olives, basil, and parsley. The Linguine and Pesto Sauce contains linguine (made from durum semolina, enriched flour, and whole eggs) and a separate packet containing spices, dehydrated garlic, parsley, romano cheese, and almonds to be used as a sauce preparation. The Spinach Fettucine is made from durum semolina, enriched flour, and spinach powder. The Garden Vegetable Rotini is a tri-colored pasta made from durum semolina, enriched flour, and spinach, beet or carrot powder. The pasta products are packaged in clear plastic bags, holding between 175 grams and 340 grams, net weight. The Marinara Sauce contains tomatoes, tomato paste, water, sunflower oil, oregano, onions, garlic, chilies, and salt. The Bolognese Sauce contains crushed tomatoes, tomato paste, carrots, celery, minced onions, sunflower oil, herbs and spices. The Puttanesca Sauce consists of tomatoes, tomato paste, mushroom, olives, sunflower oil, capers, herbs and spices. The Sun Dried Tomato Sauce consists of crushed tomatoes, sun dried tomatoes, olive oil, minced onion, pinenuts, garlic, herbs and spices. The pasta sauces are packed in glass jars containing 375 milliliters.

The applicable subheading for the Mediterranean Pasta Salad and Linguine and Pesto Sauce will be 1902.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for pasta...uncooked pasta, not stuffed or otherwise prepared... containing eggs...other, including pasta packaged with sauce preparations. The rate of duty will be 8.8 percent ad valorem.

The applicable subheading for the Spinach Fettucine and Garden Vegetable Rotini will be 1902.19.2090 Harmonized Tariff Schedule of the United States (HTS), which provides for pasta...uncooked pasta, not stuffed or otherwise prepared...other ...exclusively pasta...product of a country other than an EU country. The rate of duty will be free.

The applicable subheading for the tomato sauces will be 2103.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for sauces and preparations therefor... tomato ketchup and other tomato sauces...other...in containers holding less than 1.4 kg. The rate of duty will be 12.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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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