CLA-2-21:OT:RR:NC:N2:228
Ms. Ulrike Schimunek-Schneider
VITAM Hefe-Produkt GmbH
Walter-von-Selve-Straße 2
31789 Hameln
Germany
RE: The tariff classification of broth preparations from Germany
Dear Ms. Schimunek-Schneider:
In your undated letter, received on June 18, 2014, you requested a tariff classification.
Samples and product information accompanied your letter. Proposed American packaging artworks and additional information were submitted via email transmissions, dated June 24, June 25 and June 26, 2014. The samples were examined and disposed of. VITAM® Vegetable Bouillon Vegan Concentrate and Wild Mushroom Bouillon Vegan Concentrate are brown-colored pastes containing small vegetable and herb particles, packed for retail sale in sealed glass jars holding 150 grams (5.25 oz.). Vegetable Bouillon consists of approximately 64 percent hydrolyzed corn protein, 13 percent yeast extract, 10 percent sunflower oil, 4 percent carrots, 4 percent salt, 1 percent each leeks, parsley and celery, and less than one percent each of onions, pepper, curry powder, garlic and nutmeg. Wild Mushroom Bouillon is composed of approximately 38 percent hydrolyzed corn protein, 24 percent yeast extract, 21 percent sunflower oil, 7 percent porcini mushrooms, 6 percent salt, 2 percent each onions and parsley, and less than one percent each of pepper, garlic, and nutmeg. Label directions call for dissolving one small teaspoons of each product into one cup of hot water. The resulting broth can be consumed as is as a soup or use it to add flavor to various applications, such as, stews, gravies, risotto, pasta sauce, etc.
The applicable subheading for the broth preparations will be 2104.10.0060, Harmonized Tariff Schedule of the United States, HTSUS, which provides for soups and broths and preparations therefor ... other ... other ... other. 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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division