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NY K84854

April 22, 2004
CLA-2-19:RR:NC:2:228 K84854


TARIFF NO.: 1901.90.4200, 1901.90.4300, 1905.90.1050

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. Balushahi are Indian-style doughnuts measuring approximately 2-1/2 inches in diameter. Bedana are yellow, green and red-colored, bean/pea-shaped sweets. The Balushahi and Bedana are made from a batter composed of 60 percent wheat flour, 30 percent sugar, and 10 percent butter oil that is extruded into shapes or cut into pieces, fried in butter oil, and dipped in sugar syrup. Barfi Badam, Barfi Pista, and Barfi Plain are described as Indian-style fudge. The Barfi Badam and Barfi Pista are made from 60 percent full cream milk, 30 percent sugar, and 10 percent almonds or pistachio nuts. The Barfi Pista also contains coloring. The Barfi Plain consists of 69.7 percent milk, 30 percent sugar, and less than one percent each of pistachio nuts, oris water, and cardamom. To make the Barfi, the ingredients are mixed, cooked, and poured into trays and cut after cooled. The Balushahi, Barfi Badam, Barfi Pista, and Barfi Plain are put up for retail sale in sealed plastic trays containing approximately 500 grams. The Bedana is in a plastic bag inside a box.

The applicable subheading for Barfi Badam, Barfi Pista, and Barfi Plain, 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 includedotherdairy 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 Balushahi and Bedana 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.

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.


Robert B. Swierupski

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