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NY K84921

April 30, 2004
CLA-2-17:RR:NC:2:228 K84921


TARIFF NO.: 1704.90.3550, 1905.90.1050, 2106.90.8200

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, on behalf of Ambala Foods UK Ltd., and your fax dated April 20, 2004, you requested a tariff classification ruling.

Samples submitted with your letter were examined and disposed of. Halwa Muscat is a firm jelly-like product with almonds and pistachio nut pieces suspended within. It is made from 60 percent corn flour, 30 percent sugar, 8 percent butter oil, 1 percent pistachio nuts, coloring, and cardamom. Halwa Sohan is a crunchy, toffee-like product measuring 3-1/2 inches by 3-1/2 inches, made from 50 percent wheat flour, 40 percent sugar, 10 percent butter oil, 2.5 percent almonds, and 2.5 percent pistachio nuts. Maysoor Pak is a fudge-like product made from 50 percent gram flour, 25 percent sugar, 20 percent butter oil, 5 percent wheat flour, and less than one percent each of pistachio nuts and cardamom. The Mohanthal is a fudge-like product consisting of 35 percent gram flour, 30 percent milk powder, 20 percent sugar, 10 percent butter oil, and 2.5 percent each of pistachio nuts, and almonds. The Imerti is an orange colored extruded product consisting of 45 percent urad lentils, 45 percent sugar, 10 percent butter oil, and coloring. The Jelebi is an extruded product made from 45 percent wheat flour, 45 percent sugar syrup, 10 percent butter oil, and less than one percent citric acid. The Mohanthal, Halwa Sohan, Maysoor Pak, and Halwa Muscat are made by mixing and cooking the ingredients, pouring into trays and cooled. The Maysoor Pak and the Halwa Muscat are then cut into pieces. The Imerti and Jelebi are made from a batter that is extruded and fried in butter oil and dipped into sugar. The sweets are retail packed in sealed plastic trays. The applicable subheading for the Halwa Muscat and Halwa Sohan will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoaotherconfections or sweetmeats ready for consumptionotherotherotherput up for retail saleother. The rate of duty will be 5.6 percent ad valorem.

The applicable subheading for the Imerti and Jelebi will be 1905.90.1050, HTS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoaotherbread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectioneryother pastries, cakes, and similar sweet baked products. The rate of duty will be free.

The applicable subheading for the Maysoor Pak, and Mohanthal will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother containing over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 percent ad valorem.

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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