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NY K84264




March 30, 2004
CLA-2-21:RR:NC:2:228 K84264

CATEGORY: CLASSIFICATION

TARIFF NO.: 2104.10.0020; 9903.02.41

Ms. Roxane Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Ste. 300
Minneapolis, MN 55425

RE: The tariff classification of soup mixes from France.

Dear Ms. Peiffer:

In your letter dated March 5, 2004, on behalf of Medical Diet Inc. Newark, DE, you requested a tariff classification ruling.

The samples submitted with your letter were examined and are being returned. Lobster Bisque is a powdered mix containing soya proteins, milk proteins, lobster and shellfish flavoring, tomato powder, modified starch, fructo-oligosaccharides, salt, guar gum, xanthan, iron phosphate, zinc gluconate, and vitamins. The Spring Soup contains pea proteins, hydrolyzed gluten, soya proteins, soya oil, eggwhite proteins, dehydrated vegetables (carrot, leek, spinach, onion, celery), flavor, salt, glutamate of sodium, citric acid, xanthan, minerals, maltodextrin, and vitamins. Mushroom Cepe Soup contains pea proteins, milk proteins, hydrolyzed gluten, soya proteins, soya oil, flavor, salt, carboxymethylcellulose, xanthan, dehydrated mushrooms, minerals, maltodextrin, eggwhite protein, garlic, onion, mushroom powder, colloidal silicia, yeast extract, coloring, and vitamins. Tomato Cream Soup contains pea proteins, milk proteins, hydrolysed gluten, soya protein, soya oil, tomato powder, salt, flavor, beet powder, citric acid, minerals, eggwhite proteins, maltodextrin, xanthan, carboxymethylcellulose, colloidal silicia, carotene, dehydrated parsley, yeast extract, and vitamins.

The soup mixes are put up in packets containing 30 grams, net weight. Instructions direct the consumer to add boiling water to the contents of the packets to make the soups.

The applicable subheading for the Lobster Bisque, Spring Soup, Mushroom Cepe Soup, and Tomato Cream Soup mixes will be 2104.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for soups and broths and preparations therefordried. 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:

9903.02.41 Soups and broths and preparations therefor (provided for in subheading 2104.10, HTS).

Under this provision, the soup mixes from France, classified under subheading 2104.10.0020, HTS, are subject to a 100 percent ad valorem rate of duty.

Your inquiry does not provide enough information for us to issue a classification ruling on the Mashed Potatoes. Your request for a classification ruling should include the additional information indicated below:

1. A complete ingredients breakdown, by weight.

2. Identify the “milk protein” ingredient.

3. What is the protein content of the “milk protein” ingredient?

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,

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