The tariff classification of a soup preparation from Germany

NY M84608 July 3, 2006 CLA-2-21:RR:NC:N2:228 M84608 CATEGORY: Classification TARIFF NO.: 2104.10.0020 Mr. Alexander von Pelet Metabolic Balance USA, Inc. 7006 Stapoint Ct. Winter Park, FL 32792 RE: The tariff classification of a soup preparation from Germany Dear Mr. von Pelet: In your letter dated June 15, 2006 you requested a tariff classification ruling. A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product is a dry soup preparation (“Vegetable Bouillon”) in the form of a yellow-colored powder containing small vegetable particles, put up for retail sale in a glass jar containing 125 grams, net weight. It is said to be composed of approximately 45 percent salt, 42 percent yeast extract, 6 percent vegetable oil, and two percent or less, each, of herbs, dried vegetables, and spices. Label directions call for mixing one to two teaspoons of the product with boiling water to make a vegetable broth. The applicable subheading for this product will be 2104.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soups and broths and preparations therefor…dried. The rate of duty will be 3.2 percent ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS: Articles the product of France or the Federal Republic of Germany: 9903.02.41 Soups and broths and preparations therefor (provided for in subheading 2104.10). Under this provision, the soup preparation from Germany, classified under subheading 2104.10.0020, HTS, is subject to a 100 percent ad valorem rate of duty. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division