Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003519)

The tariff classification number as determined is found under the section titled "Decision". These goods fall under Chapter 19 "Preparations of cereals, flour, starch or milk; pastrycooks' products", specifically heading 19.02 which covers stuffed pasta. Based on Explanatory Notes to heading 19.02, these goods meet the terms for this heading. The goods are frozen pasta in the form of ravioli...

Source: advance_ruling (8000003530)

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Cooked This subheading also covers pre-cooked pasta.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Dried For the purposes of this subheading, the term ‘dried’ refers to products in a dry and brittle state with a low moisture content (up to approximately 12 %), which have undergone either direct drying in the sun or an industrial drying process (for example, tunnel-drying or roasting or frying).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading covers prepared couscous, for example, couscous put up with meat, vegetables and other ingredients, provided that the meat content does not exceed 20 % by weight of the preparation.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[28]The relevant explanatory notes to heading 19.02 provide as follows: The pasta of this heading are unfermented products made from semolinas or flours of wheat, maize, rice, potatoes, etc. The pasta of this heading are unfermented products made from semolinas or flours of wheat, maize, rice, potatoes, etc. These semolinas or flours (or intermixtures thereof) are first mixed with water and...

Source: citt_decision (AP-2021-008)

[31]Here, an explanatory note to heading 19.02 excludes goods of heading 21.04.

Source: citt_decision (AP-2021-008)

[37]The Tribunal notes that explanatory note (b) to heading 19.02 refers to soups, broths or preparations of heading 21.04. The WCO classification opinion concerning subheading 1902.20 determined that the goods in issue could not be classified in heading 21.04 by reviewing the terms of the heading as per Rule 1. As examined in the section that follows, the Tribunal comes to the same conclusion.

Source: citt_decision (AP-2021-008)

[49]The HS Committee found that the relevant section of explanatory note 2 to chapter 16 states that the provisions of chapter 16“do not apply to thestuffed productsof heading 19.02 or to thepreparations of heading 21.03 or 21.04”[emphasis added].

Source: citt_decision (AP-2021-008)