CLA-2-21:OT:RR:NC:N5:228
Byung Wan Lee
JangBaek Customs Attorney
4F, 24, Dosandaero 38, Kangnam
Seoul 06049
South Korea
RE: The tariff classification of an instant noodle soup from South Korea and China
Dear Mr. Lee:
In your letter dated October 23, 2025, you requested a ruling on the tariff classification, country of origin,
marking and applicability of the United States-Korea Free Trade Agreement (UKFTA) on behalf of your
client, Maeil Foods.
An ingredients breakdown, a description of the manufacturing process and pictures of the product labeling
accompanied your inquiry.
The subject merchandise, “Ramyun Spicy Carbocream Flavor,” is described as a ready-to-cook instant food
product consisting of a powdered soup base, liquid soup base and noodles. The product is packaged in
109-gram (3.84 ounce) paper cup-type containers with an inner PE lining and lid. One noodle block is placed
at the bottom of the container, with individually wrapped packages containing a powdered and liquid soup
base placed on top.
The noodles are said to contain wheat flour (China). The powered soup base packet is said to contain sugar
(Korea), non-dairy creamer (Korea), monosodium glutamate (China), maltodextrin (China), salt (China),
plant-based cheese seasoning (Korea), artificial cheese flavor (Korea), Disodium 5 (Indonesia), parsley flake
(Egypt), palm oil (Korea), hydrolyzed wheat protein (Korea), garlic powder (Korea), black pepper seasoning
(Korea) and white pepper powder (Vietnam). The liquid soup base is said to contain sugar (Korea),
Monosodium glutamate (China), water (Korea), soy sauce (Korea), soybean oil (Korea), corn syrup (Korea),
onion (Korea), hydrolyzed soy and wheat protein (Korea), salt, yeast extract (China), corn starch (Korea),
Disodium 5 (Indonesia), hydrolyzed corn protein (Korea), oleoresin paprika (India), red pepper paste
(Korea), hot chili seasoning (Korea), spicy red pepper powder (China), black pepper seasoning (Korea), citric
acid (China), yeast extract 2 (Germany), oleoresin capsicum (India), garlic extract (Korea), curry powder
(Korea), hydroxypropyl methylcellulose (Korea) and potassium sorbate (China).
Directions for use instruct the consumer to open the lid and add the individual packets of powdered and
liquid soup base on top of the noodles, pour 230 ml. of water up to the indicated line inside the container,
cook in the microwave for approximately 4 minutes, and stir so the soup base mixes well with the noodles.
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
approximately 80 noodles per box. The powdered and liquid soup bases are said to be produced in Korea by
weighing and mixing the raw materials in accordance with a specific formula to create the products key
flavor which is then individually packaged.
CLASSIFICATION
The applicable subheading for the subject merchandise, “Ramyun Spicy Carbocream Flavor,” 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 10 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 of South Korea will
be an additional ad valorem rate of duty of 15 percent while products from China, Hong Kong, and Macau
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., 9903.02.56 (South Korea), 9903.01.25
(China) 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 2104.10.00, 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 powdered and liquid soup bases, 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. 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. Therefore, the country of
origin of the powdered and liquid soup bases is Korea. Lastly, concerning the 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 bulk packaging. Accordingly, the ingredients comprising the noodles are
substantially transformed in China. Although the noodles are subsequently unboxed and inspected at the
Korean facility, this does not constitute substantial transformation. Therefore, the country of origin of the
noodles is China. Consistent with the foregoing, the country of origin of the instant noodle soup components
is Korea (powdered and liquid bases) and China (noodles).
As the instant noodle soup contains components sourced from two countries, you will need to mark the
packaging to indicate each component’s specific country of origin. The proposed marking of the product as
depicted from the label provided states, “PRODUCT OF KOREA,” in large white font at the bottom right
corner of the label under the ingredient’s information and to the left of “nutrition facts.” 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 must be marked to indicate its own country of origin. Therefore, the product label
must be marked to indicate that the noodles are "Made in," "Product of," or other words of similar meaning,
China. The powdered and liquid soup base 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, “Ramyun Spicy Carbocream Flavor,” contains non-originating components such as the
noodles (China), the powdered soup base packet which contains monosodium glutamate (China),
maltodextrin (China), salt (China), Disodium 5 (Indonesia), parsley flake (Egypt), white pepper powder
(Vietnam), and the liquid soup base packet monosodium glutamate (China), yeast extract (China), Disodium
5 (Indonesia), oleoresin paprika (India), spicy red pepper powder (China), citric acid (China), yeast extract 2
(Germany), oleoresin capsicum (India), and potassium sorbate (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 noodles, powdered soup base packet and liquid soup base packet
are all classified in a Chapter other than Chapter 21, HTSUS, the tariff shift rule is met. Therefore, the
product, “Ramyun Spicy Carbocream Flavor,” 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, please contact
National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division