Reconsideration and modification of New York Ruling Letter 843104; wonton noodles and soup base

HQ 086309 March 1, 1990 CLA-2 CO:R:C:G 086309 WAW CATEGORY: Classification TARIFF NO.: 1902.19.4000 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