CLA-2 CO:R:C:F 955977 ASM
Ms. Linda Stohr
Linda Stohr Customhouse Broker
P.O. Box 7043
Long Beach, CA 90807-0043
RE: Request for tariff classification of two types of noodle
products from Taiwan
Dear Ms. Stohr:
This letter is in response to your request for a tariff
classification of two types of noodles, products of Taiwan, which
you intend to import into the United States.
FACTS:
The products are flat, yellow noodles, approximately 1/16-
inch wide and 1/32-inch thick, made from wheat flour, water and
salt. The ingredients are mixed into a dough that is pressed and
formed into the desired noodle shape, placed into a mold and
dried, in a two-stage process, for several hours. One noodle
variety will be subjected to steam treatment for three to five
seconds before drying.
ISSUE:
What is the correct tariff classification for these two
types of noodle products called "Chuka Soba Noodle?"
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's). As
stated in GRI 1, the classification is determined first in
accordance with the terms of the headings which must be read in
conjunction with the relative section and chapter notes. If GRI
1 fails to classify the goods and if the heading and legal notes
do not otherwise require, the remaining GRI's are applied in
their appropriate order. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN's),
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
- 2 -
Noodles made from flour are classified in heading 1902,
HTSUSA, as "Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as spaghetti,
macaroni, noodles,... whether or not prepared." Uncooked
noodles, not stuffed or otherwise prepared and not containing
eggs, fall in subheading 1902.19, HTSUSA.
Clearly, the non-steamed noodles meet all the requirements
of subheading 1902.19, HTSUSA, and should be classified as such.
However, it must be determined whether the steamed noodles have
been prepared in a manner which would preclude classification
under a subheading that specifies "uncooked" and "not...otherwise
prepared.".
The steaming of the noodle product does affect the
appearance of the product, in that the steamed noodle's color is
not as bright as the non-steamed article. In addition, the
steamed noodle is firmer and less fragile than the non-steamed
product. This three to five second steaming process could also
be used to par-boil or partially pre-cook the noodle. Such an
indication of pre-cooking would be revealed by a noticeable
reduction or modification of the noodle's required cooking time.
According to the information provided, there is no
difference in the cooking requirements for the two types of
noodles. Both the steamed and non-steamed product must be cooked
in boiling water for approximately four minutes. Thus, it is our
determination that the purpose of this extremely brief steaming
process (three to five seconds) is to protect the product from
breakage and to better secure the shape of the noodle but does
not constitute cooking or otherwise preparing the article within
the meaning of the tariff language.
HOLDING:
The products known as steamed and non-steamed "Chuka Soba
Noodle" are classified in subheading 1902.19.2000, HTSUSA, which
provides for "Uncooked pasta, not stuffed or otherwise prepared:
Other: Exclusively pasta" duty free at the general column one
rate.
Sincerely,
John Durant, Director
Commercial Rulings Division