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NY K84853

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April 28, 2004
CLA-2-17:RR:NC:2:228 K84853

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.3550, 1901.90.4200, 1901.90.4300, 1905.90.1050, 2106.90.8200

Mr. Thomas Hardie
Tri-Port Clearance Corp.
366 Pearsall Ave.
Cedarhurst, NY 11516

RE: The tariff classification of Indian style sweets from England.

Dear Mr. Hardie:

In your letter dated March 25, 2004, on behalf of Ambala Foods UK Ltd., you requested a tariff classification ruling.

Samples, submitted with your letter, were examined and disposed of. Chamcham are individually shaped sweets measuring approximately 1-1/2 by 2-1/2 inches, consisting of 60 percent milk curd, 30 percent sugar, 7 percent corn flour, and 3 percent coloring. Halwa Habshi are nutty and chewy sweets made from 70 percent milk, 20 percent sugar, 8 percent butter oil, 7 percent wheat flour, 2.5 percent cashews, 2.5 percent almonds, and less than one percent cardamom. Gulabjamun are individually shaped sweets measuring approximately 2-1/2 inches by 1 inch made from 30 percent dried milk, 20 percent sugar syrup, 20 percent milk curd, 15 percent wheat flour, 5 percent semolina, 5 percent corn flour, 5 percent butter oil, and less than one percent cardamom. Halwa Gajar is made from 40 percent carrot, 30 percent sugar, 20 percent dried milk, 10 percent butter oil, and less than one percent each of pistachio nuts, oris water, cardamom and coloring. Halwa Injeer contains 70 percent fig, 25 percent sugar, 2.5 percent pistachio nuts, 2.5 percent almonds, and less than one percent spices. The Chamcham and Gulabjamun are made by combining the milk curd with other ingredients to form dough, shaping the dough into pieces, frying the pieces, and finally dipping them in sugar syrup. The Halwa Habshi, Halwa Gajar and Halwa Injeer are made by mixing and cooking the ingredients, pouring into trays, and cutting into pieces after cooling. All of the Indian sweets are put up for retail sale in sealed plastic trays.

The applicable subheading for the Halwa Injeer will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoaotherconfections or sweetmeats ready for consumptionotherotherotherput up for retail saleother. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for Halwa Habshi, when imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoanot elsewhere specified or includedotherdairy products described in additional U.S. note 1 to chapter 4dairy preparations containing over 10 percent by weight of milk solidsdescribed in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS

The applicable subheading for the Gulabjamun will be 1905.90.1050, HTS, which provides for bread, pastry, cakes, biscuits and other bakers' wares...other... bread, pastry, cakes, biscuits, and similar baked products...whether or not containing chocolate, fruit, nuts or confectionery... other...pastries, cakes, and similar sweet baked products. The rate of duty will be free.

The applicable subheading for the Chamcham and Halwa Gajar will be 2106.90.8200 HTS, which provides for food preparations not elsewhere specified or includedotherother.containing over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1704.90.35 - Sugar confections or sweetmeats ready for consumption, not containing cocoa, other than candied nuts or cough drops
• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 1905.90.10 - Bread, pastry, cake, biscuit and similar baked products nesi, and puddings whether or not containing chocolate, fruit, nuts or confectionery
• Tariff No.: 2106.90.82 - Food preps, nesoi, o/10% milk solids, neosi
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more