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 dated July 15, 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 two different varieties – garlic pho and beef pho. The garlic pho and beef pho varieties are imported as a two pack. The beef pho variety is also imported as a four pack.
The garlic pho and beef pho two packs consist of an individually wrapped package that is comprised of noodles and a sealed plastic pouch encompassing three individually packaged items that is placed on top of the noodles. Each four pack is individually packaged in a square plastic tray that holds the noodles in addition to a sealed plastic pouch encompassing three individually packaged items. The sealed plastic pouches contain a soup base packet, flavoring oil packet, and a vegetable packet.
Ingredients common to the noodles for all varieties are rice, tapioca starch, sugar, salt, and cellulose gum. Ingredients common to the vegetable packet for all varieties are dried carrot, dried green onion, and dried onion. The beef pho variety also contains dried cabbage and dried coriander.
The oil pack for the garlic pho variety is said to contain soybean oil, garlic, and onion. The oil pack for the beef pho variety is said to contain soybean oil, mushroom powder, natural basil flavor, and natural long coriander flavor.
The soup base pack for the garlic pho variety is said to contain salt, yeast extract powder, dextrose, potassium chloride, radish powder, maltodextrin, garlic powder, sugar, soy sauce powder, onion powder, roasted beef flavor, cinnamon powder, citric acid, and star anise powder. The soup base pack for the beef pho variety is said to contain salt, sugar, spice powder, soy sauce powder, onion powder, disodium, inosinate, disodium, guanylate, potassium chloride, artificial flavorings, citric acid, silicon dioxide, and caramel color.
Directions on the packaging information provided (via the use of a kettle) instruct the consumer to place the noodles in a bowl, followed by placing all desired contents except the flavoring oil packet in the bowl over the noodles, pour 1.25 cups of near boiling water, wait three to five minutes until the noodles are tender, subsequent to adding the flavoring oil, stirring, and consuming. Microwave instructions are the same except to microwave on high for two minutes.
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