The tariff classification of soup stocks from Japan

N306279 October 10, 2019 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2104.10.0020 Ms. Ashley Hong Nissin International Transport USA Inc. 1540 West 190th Street Torrance, CA 90501 RE: The tariff classification of soup stocks from Japan Dear Ms. Hong: In your letter dated September 17, 2019, you requested a tariff classification ruling, on behalf of your client, Wismettac Asian Foods. Samples, ingredient breakdowns, narrative descriptions of the manufacturing processes, and manufacturing flowcharts were provided with your inquiry. The samples were examined and discarded. Kappou No Aji Ume (Item # 30501), is said to contain approximately 45 percent skipjack tuna, 36 percent sardines, 9 percent mackerel, 6 percent hydroliyzed corn protein, 2 percent skipjack tuna extract, and 1 percent yeast extract. Gyoumuyou Dashi Pack (Item # 37402) is said to contain approximately 44 percent skipjack tuna with seafood extract, kelp extract, hydrogenated cassova starch hydrolysates, salt, alcohol, kelp, yeast extract, sugar, shiitake mushroom, 26 percent salt, 13 percent granulated sugar, 13 percent monosodium glutinate with sodium succinate, 5 percent soy sauce with salt defatted soybeans, wheat, high fructose corn syrup, soybeans, and a trace amount of yeast extract. Kezuribushi 454G (Item # 55004) is said to contain approximately 70 percent mackerel, and 30 percent horse mackerel. Shirakiku Hanakatuo 1LB (Item # 55418) ) is said to contain 100 percent dried skipjack tuna. The applicable subheading for the four products 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 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 ww.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 Bruce N. Hadley Jr. at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division