CLA-2-7:RR:NC:2:228 B86796
Mr. Mukesh M. Patel
Nashel Kates Nussman Rapone Ellis & Traum
190 Moore Street
Hackensack, NJ 07601-7407
RE: The tariff classification of food products from India
Dear Mr. Patel:
In your letter dated June 11, 1997 and June 20, 1997, on behalf of National Diamond Food Products, Inc., you requested a tariff classification ruling.
Photographs accompanied your first letter, and a description of the manufacturing process was submitted with your second letter. "Sour Fruit" is mangosteen, prepared by sun drying and packing in cloth or plastic packages containing 100 or 500 grams. Based on your description, the fruit contains no preservatives, sweeteners, or other added ingredients. "Tuvear Dal" is dried, split lentils, packed in cloth or plastic bags containing 5, 20, or 100 kilograms. It, too, is sun dried, and contains no added ingredients. "Tea Masala" are the sun-dried leaves of Camellia sinensis, ground to small particle size and mixed with unstated quantities of ginger, green cardamom, and black pepper. Tea Masala is packaged in plastic pouches containing 10 or 25 grams, and added to coffee or tea for flavor and aroma, and as a "natural" medicine.
The applicable subheading for the split lentils (Tuvear Dal) will be 0713.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dried leguminous vegetables, shelled, whether or not skinned or split...lentils...other. The duty rate will be .24 cents per kilogram.
The applicable subheading for the dried mangosteen (Sour Fruit) will be 0804.50.8000, HTS, which provides for dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried...guavas, mangoes and mangosteens...dried. The duty rate will be 2.4 cents per kilogram.
The applicable subheading for the Tea Masala will be 2101.20.9000, HTS, which provides for extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate...other...other. The duty rate will be 9.2 percent ad valorem.
The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheadings 0713.40.2000, 0804.50.8000, and 2101.20.9000, HTS, which are products of India, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.
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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division