CLA-2-21:OT:RR:NC:2:228
Ms. Gloria Chau
Trader Joe’s Company
P.O. Box 5049
Monrovia, CA 91017
RE: The tariff classification of a food preparation from India
Dear Ms. Chau:
In your letters dated July 8, 2010, and July 20, 2010, you requested a tariff classification ruling.
A product description, illustration and breakdown of ingredients accompanied your first letter. Additional information accompanied your second letter. Paneer Roll Aachari is described as a cottage cheese roulade in a pickled curry sauce composed of 26.18 percent water, 25.64 percent cottage cheese (22.8 percent fat), 10.26 percent tomato, 6.99 percent palm oil, 5.83 percent onion, 4.38 percent cream (25 percent fat), 4.2 percent cashew nuts, 3.5 percent Bengal gram flour, 3.19 percent spices, 2.1 percent refined wheat flour, 1.73 percent corn oil, 1.17 percent capsicum, 1.17 percent honey, 1.12 percent white butter, and less than 1 percent each of coriander leaves, salt, ginger, garlic, and lemon juice. The product is fully cooked and imported frozen, packaged for retail sale.
The applicable subheading for the Paneer Roll Aachari will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of
milk solids…other…other. The rate of duty will be 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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
National Commodity Specialist Division