CLA-2-20:RR:NC:2:228 D80053
Mr. Steve De Castro
All-Ways Forwarding Int'l Inc.
Hemisphere Center
U.S. Rt 1-9 South
Newark, NJ 07114
RE: The tariff classification of prepared foods from India.
Dear Mr. De Castro:
In your letter dated July 15, 1998, on behalf of Kanan Dairy Products, you
requested a tariff classification ruling.
Four samples, ingredients breakdowns and manufacturing process flow charts
were submitted with your letter. The samples were examined and disposed of.
Alu Gobhi (potato & cauliflower) consists of 49 percent potato, 41 percent
cauliflower, 7.7 percent ground nut oil, 1 percent salt, and less than one
percent each of coriander powder, turmeric powder, cumin seed powder red
chilies, and mix of bay leaves, cinnamon sticks, cardamom and cloves. Palak
Paneer (spinach and cottage cheese) contains 37.8 percent spinach, 26.3 cottage
cheese, 19 percent onion, 7.9 tomato , 6.2 percent ground nut oil, 1.2 percent
salt, and less than one percent green chilies, ginger, lemon, coriander, red
chilies, tumeric powder, cumin seeds and asafetida. Pao Bhaji (spiced mashed
potatoes) is made up of 31.3 percent potato, 20.9 percent cauliflower, 13
percent tomato, 10.4 percent onion, 7.1 percent gourd, 3.4 percent peas, 3.1
percent butter, 1.7 green bell pepper, 1.7 percent ground nut oil, 1.6 percent
beet root, 1 percent onion and chives, and less than one percent each of green
chilies, ginger, salt, red chilli powder, asafetida, bay leaves, cinnamon
sticks, cardamom, cloves, black pepper, dry mango powder, black salt fennel
seeds cumin seeds and curry leaves. Dal-makhani (lentil soup) contains 31.9
percent black lentil (dal), 31.9 percent tomato, 19.1 percent onion, 5.5 percent
kidney beans (rajma), 3.2 percent ground nut oil, 2.4 percent butter, 1.6
percent each of butter/oil and salt, 1.28 percent green chilies, and less than
one percent ginger, coconut, red chilli powder tumeric powder, cumin seed
powder, asafetida, bay leaves, cinnamon sticks, and cardamom cloves. The
prepared vegetables will be imported in bulk quantities and subsequently
repackaged in the United States. Preparation by the consumer involves the
addition of boiling water, butter, and/or coriander.
The applicable subheading for the Alu Gobi, Palak Paneer, and Pau Bhaji
will be 2005.90.9700, Harmonized Tariff Schedule of the United States (HTS),
which provides for other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of heading 2006...other
vegetables and mixtures of vegetables...other...other. The rate of duty will be
13.3 percent.
The applicable subheading for the Dal-makhani will be 2104.10.0020, HTS,
which provides for soups and broths and preparations therefor...dried. The rate
of duty will be 4.5 percent ad valorem.
Articles classifiable under subheading 2005.90.9700, HTS, and 2104.10.0020,
HTS, which are products of India, are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations. On June 30, 1998, the GSP expired. The prepared vegetables and
the soup will be entitled to duty free treatment if the GSP is renewed.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division