CLA-2 CO:R:C:G 086309 WAW
Ms. Eva Essler
Shaffer, Clarke & Co., Inc.
3 Parklands Drive
Darien, CT 06820-3639
RE: Reconsideration and modification of New York Ruling Letter
843104; wonton noodles and soup base
Dear Ms. Essler:
This letter is a reconsideration of New York Ruling Letter
843104, dated August 1, 1989, concerning the tariff
classification of wonton noodles with soup base under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
The soup product is described as consisting of dried,
uncooked wonton noodles and a sealed packet that contains a soup
base. The soup is prepared by adding a specified amount of
boiling water to the ingredients and then simmering the mixture
for two minutes. The product is manufactured in Japan.
In New York Ruling Letter 843104, Customs classified the
sample merchandise under subheading 1902.30.0060, HTSUSA, which
provides for pasta, whether or not cooked or stuffed (with meat
or other substances) or otherwise prepared, such as spaghetti,
macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared: other pasta: other. Items
classified under this subheading are subject to a 10 percent rate
of duty.
After reexamination of Heading 1902, HTSUS and the relevant
Explanatory Notes, it is Customs position that the sample item is
more properly classifiable under subheading 1902.19, HTSUS,
rather than 1902.30, HTSUS. Subheading 1902.19, HTSUS, provides
for pasta, whether or not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti, macaroni,
noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether
or not prepared: uncooked pasta, not stuffed or otherwise
prepared. More specifically, subheading 1902.19.4000, HTSUSA,
includes uncooked pasta packaged with other ingredients, provided
that the pasta has not been otherwise prepared. The mere
inclusion of a sealed soup base packet in the same package as the
noodles does not constitute a "preparation" of the pasta for
tariff purposes. Moreover, it is the position of the Customs
Service that the noodle and soup base product is analogous to
"pasta packaged with sauce" which is one of the exemplars noted
in subheading 1902.19, HTSUS. By contrast, subheading 1902.30,
HTSUS, includes cooked or otherwise prepared unstuffed pasta.
Since the product consists of dried, uncooked wonton noodles
which have not been stuffed, classification is not appropriate
under subheading 1902.30, HTSUS.
For the foregoing reasons, the subject merchandise is
properly classified in subheading 1902.19.4000, HTSUSA. Items
classified under this subheading are dutiable at 10 percent ad
valorem. New York Ruling Letter 843104, dated August 1, 1989,
is hereby modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division