The tariff classification of Themella Soup from China.
Issued March 26, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9500, 2106.90.9700
Headings: 2106
Product description
Samples accompanied your letter and were forwarded to the U.S. Customs laboratory for analysis. “Themella Soup” is a dry preparation consisting of off-white colored flakes and small reddish-colored fruit, put up in individual packets containing 20 grams, 10 packets to a bag. The stated ingredients are white fungus, Fructus lycii, rock sugar, and white sugar. The laboratory found the product to contain 88.5 percent sugar. The dry ingredients are combined with boiling water to make a soup-like product.
CBP rationale
The applicable subheading for the Themella Soup, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included.
Full text
NY D86094 March 26, 1999 CLA-2-21:RR:NC:2:228 D86094 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Mr. Chun H. Tung 1628 International Trading Inc. 191 Fairview Ave. Jersey City, NJ 07304 RE: The tariff classification of Themella Soup from China. Dear Mr. Tung: In your letter dated December 11, 1998, you requested a tariff classification ruling. Samples accompanied your letter and were forwarded to the U.S. Customs laboratory for analysis. “Themella Soup” is a dry preparation consisting of off-white colored flakes and small reddish-colored fruit, put up in individual packets containing 20 grams, 10 packets to a bag. The stated ingredients are white fungus, Fructus lycii, rock sugar, and white sugar. The laboratory found the product to contain 88.5 percent sugar. The dry ingredients are combined with boiling water to make a soup-like product. The applicable subheading for the Themella Soup, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 29.6 cents per kilogram plus 8.8 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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