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NY K84278

March 23, 2004
CLA-2-21:RR:NC:2:228 K84278


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. The Asparagus Cream Soup mix is composed of milk proteins, flavoring, pea proteins, soya oil, arabic gum, inulin, minerals, lactose, salt, xanthan gum, asparagus, maltodextrins, glucose syrup, chicken fat and meat, coloring, vitamins, and triphosphates. Chicken Cream Soup mix contains milk proteins, pea proteins, soya oil, arabic gum, inulin, flavoring, minerals, salt, xanthan gum, lactose, glucose syrup, onion flavoring, fowl meat fat, natrium glutamate, sodium inositate, onions, coloring, l-cystein, L-methionin, maltodextrins, vitamins, triphosphate, L-threonin, and calcium phosphate. Leek-Potato Soup mix contains pea proteins, soya proteins, eggwhite proteins, soya oil, chicory fibers, dehydrated leeks, potato flakes, minerals, salt, fructooligosaccharids, colloidal silicium, coloring, flavoring, methionin, xanthan, citric acid, yeast extract, and vitamins. The Vegetable Soup mix consists of milk proteins, flavoring, pea proteins, soya oil, arabic gum, inulin, minerals, vegetables, xanthan gum, glucose syrup, salt, maltodetrins, cornstarch, coloring, vitamins, triphosphates, and soya lecithin. 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 Asparagus Cream, Chicken Cream, Leek Potato, and Vegetable 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.

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.


Robert B. Swierupski

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