CLA-2-21:RR:NC:2:228 H87587
Mr. Stanley Leszczak
Meridian Customs Brokers, Inc.
150-10 132nd Ave.
Jamaica, NY 11434
RE: The tariff classification of a soup mix from Germany.
Dear Mr. Leszczak:
In your letter dated January 8, 2002, on behalf of Source Atlantique, 140 Sylvan Avenue, Engelwood Cliffs, NJ, you requested a tariff classification ruling.
The samples submitted with your letter were examined and disposed of. Seitenbacher brand Instant All Natural Gluten Free Vegetable Broth Mix is composed of yeast extract, sea salt, sunflower oil, carrots, parsley, leeks, onions, ground nutmeg, celery, pepper, garlic, turmeric powder, lovage, chives, dill, and paprika. The soup mix is put up in packets containing 23 grams, and canisters containing 142 grams, net weight. The user combines one teaspoon of mix with one cup of boiling water to make the broth.
The applicable subheading for the Vegetable Broth Mix will be 2104.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for soups and broths and preparations therefor…dried. The rate of duty will be 3.2 percent ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
Articles the product of France or the Federal Republic of Germany:
9903.02.41 Soups and broths and preparations therefor (provided for in subheading 2104.10, HTS).
Under this provision, the Vegetable Broth Mix from Germany, classified under subheading 2104.10.0020, HTS, is subject to a 100 percent ad valorem rate of duty.
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 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division