CLA-2-21:RR:NC:FC:228 A81413
Ms. Mary A LaValley
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification of dried soup mixes from Canada.
Dear Ms. LaValley:
In your letter dated March 12, 1996, on behalf of E.D. Foods Ltd., you requested a tariff classification ruling.
Samples and a list of ingredients were submitted with your letter. Cheddar Cheese and Broccoli with Sweet Peppers Soup Mix and Beefy Barley and Vegetable Soup Mix consist of salt, malto dextrin and/or dextrose, yeast extract, sugar, xanthan gum, caramel, disodium inosinate and guanylate, spices, and seasonings. The Cheddar Cheese and Broccoli with Sweet Peppers Soup Mix also contains cheddar cheese, corn starch, dehydrated vegetables (red peppers, broccoli), wheat flour, hydrogenated vegetable oil, modified milk ingredients, skim milk powder, brewer's yeast, monosodium glutamate, color, mono and diglycerides, garlic powder, caramel, citric acid, and sugar. Beefy Barley and Vegetable Soup Mix also contains barley, dehydrated vegetables (carrots, onions, potatoes, green peas, tomatoes, leeks, green beans, red peppers), hydrolyzed plant protein, textured vegetable protein, potato starch, lactose, beef meat, guar gum, beef fat, cellulose, wine solids, beef extract, and flavor. The soup mixes will be put up in clear, square, plastic bottles with screw tops. Preparation of the soup involves combining the mix with water and/or milk, bringing to a boil, and simmering for five minutes.
The applicable subheading for the dried soup mixes will be 2104.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for soups and broths and preparations therefor...dried. The rate of duty will be 5.7 percent ad valorem.
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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division