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NY D80053

August 10, 1998

CLA-2-20:RR:NC:2:228 D80053


TARIFF NO.: 2005.90.9700, 2104.10.0020

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.


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