CLA-2-CO:R:C:F 953104 K
TARIFF No.: 1902.30.0060
Mr. Kwang Soo Paick
K.S. Trading Co.
P.O.Box 76214
Los Angeles, California 90076
RE: Classification of Noodles With A Soup Base
Dear Sir:
The following is in response to your request of September 4,
1992, for a ruling concerning the classification of products
referred to as "Oriental Style Instant Noodle With Soup". Two
samples were submitted which were examined and disposed of.
FACTS:
The products consist of a plastic bowl with a foil lid,
containing dried noodles and a packet of a powdered soup base.
The net weight is 3.03 ounces. The stated ingredients for the
noodles are wheat flour, potato starch, palm oil, salt, onion
paste, and corn flour. The manufacturing process of the noodles
includes the passing of the noodles through a steam box for one
and one half minutes and partially cooking the noodles by frying
them in palm oil for two minutes. The noodles are then air cooled
and are packaged with a soup based packet which enables a consumer
to make instant noodle soup by the addition of boiling hot water.
One of the products contains shrimp and for purposes of this
ruling, we assume that the quantity is not over 20 percent by
weight.
ISSUE:
The issue is whether the noodles have been "cooked" and
therefore classifiable under subheading 1902.30.0060, Harmonized
Tariff Schedule of the United States (HTSUS).
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LAW AND ANALYSIS:
Heading 1902, HTSUS, provides for pasta, whether or not cooked
or stuffed (with meat or other substances) or otherwise prepared,
such as ... noodles..., whether or not prepared. In Headquarters
Ruling Letter (HRL) 086309, dated March 1, 1990, concerning a
similar instant noodle soup, we stated that 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 and
that the merchandise was classifiable as other uncooked pasta, not
stuffed or otherwise prepared, other, including pasta packaged with
sauce preparations, in subheading 1902.19.4000, HTSUS, with duty
at 10 percent ad valorem. However, the merchandise in this case
contains noodles that have been cooked or partially cooked and
therefor have been prepared for tariff purposes. Accordingly, the
merchandise is this case is classifiable as other pasta, under
subheading 1902.30.0060, HTSUS, with a duty at 10 percent ad
valorem.
HOLDING:
Products containing dried noodles that were prepared by a
cooking process and are packaged with a soup base packet that
enables a consumer to make instant noodle soup by the addition of
boiling hot water, are classifiable as other pasta under subheading
1902.30.0060, HTSUS, with duty at 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division