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NY K84948

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April 28, 2004
CLA-2-19:RR:NC:2:228 K84948

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200, 1901.90.4300, 1905.90.1050, 2106.90.8200, 2106.90.9997

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, you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. Patisa is made from 35 percent gram flour, 25 percent plain flour, 25 percent sugar, 10 percent butter oil, 4.75 percent glucose syrup, and less than one percent each of pistachio nuts, cardamom, and coloring. Pera are individually shaped sweets measuring approximately 2 inches in diameter, made from 75 percent dried milk, 25 percent sugar, and less than one percent each of saffron, pistachio nuts, and cardamom. Ras Malai consists of 55 percent milk curd, 35 percent concentrated milk, 4.75 percent corn flour, 5 percent sugar, and 0.25 percent pistachio nuts. Rasgulla consists of 80 percent milk curd, 13 percent sugar, 5 percent corn flour, 2 percent plain flour, and Kewra water (essence of kewra plant). Shakapara are Indian-style doughnuts measuring approximately 1-1/2 inches in diameter. They are made from 45 percent wheat flour, 40 percent sugar, and 15 percent butter oil. The Patisa and Pera are made by mixing and cooking the ingredients, poured and formed on a cooling table, and cut or molded into pieces. The Ras Malai is made by first mixing the ingredients to form a dough. The dough is shaped into pieces, cooked, and dipped into syrup. The pieces are then put into concentrated milk and cooked again before they are packed into containers. The Rasgulla are cooked pieces of dough, dipped into a sugar syrup. The Shakarpara are fried pieces of dough that are fried and coated with sugar. The sweets are put up for retail sale in sealed plastic trays.

The applicable subheading for Pera when imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoanot elsewhere specified or included otherdairy 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 product 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 Shakarpara 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 Rasgulla and Ras Malai will be 2106.90.8200 HTS, which provides for food preparations not elsewhere specified or includedother other.containing over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Patisa will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or includedotherother containing sugar derived from sugar cane and or sugar beets. 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.: 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.: 2106.90.99 - Food preparations not elsewhere specified or included, not canned or frozen
• 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