CLA-2-21:OT:RR:NC:N5:228
Byung Wan Lee
JangBaek Customs Agency
4F, 24, Dosandaero38, Kangnam
Seoul 06049
South Korea
RE: The tariff classification, country of origin, marking and eligibility for preferential treatment under the
United States-Korea Free Trade Agreement of an instant noodle soup from South Korea and China
Dear Mr. Lee:
In your letter dated June 13, 2025, you requested a ruling on the tariff classification, country of origin,
marking and applicability of the United States-Korea Free Trade Agreement (UKFTA).
An ingredients breakdown, a description of the manufacturing process, a manufacturing flow chart, pictures
of the product labeling and samples of the product accompanied your inquiry. The samples were examined
and discarded.
The subject merchandise, “XL Ramen Noodles with Soup Mix (Hot & Spicy),” is described as a
ready-to-cook instant food product consisting of a powdered soup base, dried fish cake/vegetable flake, and
noodles. The product is packaged in 365-gram (12.87 ounce) rectangular plastic containers with a lid. Four
noodle blocks are placed at the bottom of the container, with individually wrapped packages containing a
powdered soup base and dried fish cake/vegetable flakes are placed on top.
The noodles are said to contain wheat flour, palm oil, modified tapioca starch, potato starch, gluten, salt,
emulsified oil, sodium pyrophosphate, guar gum, calcium carbonate, potassium carbonate, garlic powder and
riboflavin (China).
The soup base packet is said to contain salt (China), MSG (China), seasoned soy sauce powder (Korea),
artificial beef flavor (Korea), soy sauce powder (Korea), seasoned yeast powder (Korea), sugar (Korea), corn
starch (Korea), artificial beef bone broth flavor (Korea), dextrose (Korea), soybean paste powder (Korea),
stir-fry seasoning powder (Korea), artificial chicken flavor (Korea), hydrolyzed wheat protein (Korea),
artificial smoke flavor (Korea), caramel color (France) disodium 5 ribonucleotide (Indonesia), red pepper
powder (China), palm oil (Korea), onion powder (Korea), DL-alanine (China), black pepper powder
(Malaysia), silicon dioxide (China), mushroom powder (China), garlic powder (Korea), glycine (China),
yeast extract (China), paprika oleoresin (China), spice (U.S.A.), citric acid (China) and oleoresin capsicum
(India).
The dried fish cake/flakes are said to contain dried fish cake (Korea), dried carrot (China), and dried green
onion (China).
Directions on the packaging information provided instruct the consumer to open the lid and add the contents
of the powdered soup base and dried fish cake/vegetable flake packages on top of the noodles, pour 1.3 liters
of boiling water up to the indicated line inside the container, close the lid, wait approximately 4 minutes,
open the lid, stir and consume.
Pursuant to the manufacturing information provided, the component ingredients of the instant noodle product
are produced by the following processes. The noodle component is manufactured in China by using wheat
flour to produce the noodles, which are then mixed with other ingredients, formed into noodle shape,
subsequent to steaming, frying in palm oil, drying and bulk packaging in plastic-wrapped units of 80 noodles
per box. The dried fish cake/vegetable flakes are said to be produced in Korea by weighing and mixing the
raw materials in accordance with a specific formula and packaging. To create a rich broth flavor, the soup
base component is manufactured in Korea via extended weighing, mixing, heating, drying, transformation
into powder, and packaging.
CLASSIFICATION
The applicable subheading for the subject merchandise, “XL Ramen Noodles with Soup Mix (Hot & Spicy),”
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by subheading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 2104.10.0020, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including South Korea and China, will be subject to an additional 10 percent ad valorem rate of duty. At the
time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e.
9903.01.25, HTSUS, in addition to subheading 2104.10.0020, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 2104.10.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 2104.10.0020, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
COUNTRY OF ORIGIN AND MARKING
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304.
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
A substantial transformation occurs when, as a result of manufacturing, a new and different article emerges,
having a distinct name, character or use, which is different from that originally possessed by the article or
material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co.,
Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
With respect to the individually wrapped dried fish cake/flakes, they are said to be produced in Korea by
weighing and mixing pre-formulated ingredients which will result in a substantial transformation of the raw
materials. Regarding the soup base, the processing in Korea which includes extended weighing, mixing,
heating, drying and transformation into a powder will also result in a substantial transformation of the raw
materials. Both individually wrapped packets contain ingredients which have lost their separate identities and
have become an integral part of a new product – a food preparation. Lastly, concerning the ramen noodle
component, it is manufactured in China by mixing the wheat flour with other ingredients, forming the noodle,
steaming, frying in palm oil, drying and packaging. Accordingly, the ramen noodles are substantially
transformed in China. The country of origin of the “XL Ramen Noodles with Soup Mix (Hot & Spicy),”
instant food product is Korea and China.
The proposed marking of the product as depicted from the sample provided states, “MADE IN KOREA,” in
large white font on the label affixed to the package. This proposed language appears directly below the
ingredients label and to the left of the nutritional information panel. Since the country of origin of the noodles
is China, the proposed marking does not satisfy the requirements of 19 CFR 134 and 19 U.S.C. 1304 because
it does not indicate the proper country of origin of all contents within the kit. Each component in the product,
“XL Ramen Noodles with Soup Mix (Hot & Spicy),” must be marked to indicate its own country of origin.
Therefore, the product label must be marked to indicate that the ramen noodles is "Made in," "Product of," or
other words of similar meaning, China. The soup base and dried fishcake/vegetable flakes must be marked
"Made in," "Product of," or other words of similar meaning, South Korea."
UNITED STATES-KOREA FREE TRADE AGREEMENT (UKFTA)
General Note 33, Harmonized Tariff Schedule of the United States (HTSUS), sets forth the criteria for
determining whether a good is originating under the UKFTA. General Note 33(b), HTSUS, states, in
pertinent part, as follows:
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good
imported into the customs territory of the United States is eligible for treatment as an originating good of a
UKFTA country under the terms of this note if–
(i) the good is wholly obtained or produced entirely in the territory of Korea or of the United States,
or both;
(ii) the good is produced entirely in the territory of Korea or of the United States, or both, and-- (A)
each of the non-originating materials used in the production of the good undergoes an applicable
change in tariff classification specified in subdivision (o) of this note; or (B) the good otherwise
satisfies any applicable regional value-content or other requirements set forth in such subdivision (o);
and satisfies all other applicable requirements of this note and of applicable regulations; or
(iii) the good is produced entirely in the territory of Korea or of the United States, or both, exclusively
from materials described in subdivisions (i) or (ii), above.
For the purposes of this note, the term “UKFTA country” refers only to Korea or to the United States.
Since the product, “XL Ramen Noodles with Soup Mix (Hot & Spicy),” contains non-originating
components such as the ramen noodles, soup base packet (salt (China), MSG (China), caramel color (France)
(Indonesia), red pepper powder (China), DL-alanine (China), black pepper powder (Malaysia), silicon
dioxide (China), mushroom powder (China), glycine(China), yeast extract (China), paprika oleoresin (China),
spice (U.S.A.), citric acid (China) oleoresin capsicum (India)) and dried fish cake/flakes (dried carrot
(China), dried green onion (China)), they are not considered a good wholly obtained or produced entirely in a
UKFTA country under GN 33(i). Thus, we must determine whether the product qualifies under GN 33(ii).
As previously noted, the product is classified under subheading 2104.10.0020, HTSUS.
GN 33 (o)/ Chapter 21/Rule 6 states: “A change to heading 2104 from any other chapter.”
Since the non-originating ingredients in the ramen noodles, soup base packet and dried fish cake/flakes
packet are all classified in a Chapter other than Chapter 21, HTSUS, the tariff shift rule is met. Therefore, the
product, “XL Ramen Noodles with Soup Mix (Hot & Spicy),” is an eligible good for preferential tariff
treatment under the UKFTA.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division