CLA-2-21:OT:RR:NC:N2:228
Mr. Eddie Chan
Snapdragon Foods LLC
2450 Washington Ave, Suite 285
San Leandro, CA 94577
RE: The tariff classification of an instant noodle soup from Vietnam
Dear Mr. Chan:
In your letter received by this office on July 22, 2022, you requested a tariff classification ruling.
An ingredients breakdown, a description of the manufacturing process, a manufacturing flowchart, and samples of the product accompanied your inquiry. The samples were examined and discarded.
The subject merchandise, “Vietnamese Pho,” is described as an authentic pho broth with rice noodles that is imported in five different varieties – beef pho bowl, chicken pho bowl, vegetable pho bowl, laksa curry bowl, and mushroom pho bowl.
Each variety of Vietnamese Pho consists of a 2.1 oz. duplex paper bowl with a microwavable MPET laminated film lid containing the ingredients needed to prepare a soup. The noodles are packed at the bottom of the bowl and a sealed plastic pouch encompassing three individually packaged items is placed on top of the noodles. The pouch contains a soup base, flavoring oil, and vegetable pack. The laksa curry bowl will also contain a coconut pack in the pouch.
Ingredients common to the rice noodles for all varieties are rice, tapioca starch, sugar, salt, and cellulose gum. Depending on the variety, the soup base pack may contain salt, sugar, spice powder, soy sauce powder, onion powder, disodium inosinate, disodium guanylate, potassium chloride, artificial flavor, citric acid, silicon dioxide, caramel color, yeast extract, radish powder, dextrose, maltodextrin, mushroom powder, star anise powder, roasted beef flavor, hydrolyzed soy protein, clove powder, chili powder, and shrimp powder. Depending on the variety, the oil pack may contain soybean oil, mushroom powder, natural basil flavor, natural long coriander flavor, spice and onion extracts, oleoresin paprika, artificial flavoring, onion, ginger, garlic, natural basil flavor, lemongrass, shrimp oil, natural laksa flavor, galangal, chili, curcumin, and natural food color. Depending on the variety, the vegetable pack may contain dried carrot, dried cabbage, dried green onion, dried onion, dried coriander, and dried spring onion. The coconut pack is said to contain coconut powder and non-dairy creamer.
Directions from the packaging information provided (via the use of a kettle) instruct the consumer to place all desired contents except the flavoring oil packet in the bowl, fill to the line with near boiling water, place the lid back on and wait three to five minutes until the noodles are tender, subsequent to adding the flavoring oil, stirring, and consuming. Microwave instructions direct the consumer to place all desired contents except the flavoring oil packet in the bowl, fill to the line with cold water, microwave on high for two minutes, subsequent to adding the flavoring oil, stirring, and consuming.
The applicable subheading for the subject merchandise, “Vietnamese Pho,” will be 2104.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soup and broths and preparations therefor ... dried. The general rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division