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NY K86188

June 7, 2004
CLA-2-20:RR:NC:2:228 K86188


TARIFF NO.: 2005.90.9700

Mr. Richard Wohlrab
LE Coppersmith Inc.
145 Hook Creek Blvd. Bldg. A3W
Valley Stream, NY 11581

RE: The tariff classification of prepared foods from India.

Dear Mr. Wohlrab:

In your letter dated March 23, 2004 and May 13, 2004, on behalf of Tree of Life, Liberty Richter, Saddle Brook, New Jersey, you requested a tariff classification ruling.

Samples accompanying your first letter were examined and disposed of. Ingredients breakdowns accompanied your second letter. The Kitchens of India brand products are ready to eat prepared foods. Navratan Korma (Mashed Vegetable Curry) consists of 28.53 percent potatoes, 28.53 percent tomatoes, 14.27 percent capsicum, 14.27 percent butter, 7.13 percent green peas, 2.85 percent onion, 1.43 percent garlic, 1.14 percent salt, 1.13 percent spices, and 0.71 percent ginger. Aloo Mutter (Diced Potatoes and Peas Curry) contains 27.35 percent potatoes, 22.13 percent water, 20.51 percent tomatoes, 13.68 percent onion, 9.92 percent green peas, 3.76 percent sunflower oil, and less than one percent garlic, salt, spices, ginger, and coriander leaves. Palak Paneer (Spinach with Cottage Cheese and Sauce) is made from 53.17 percent spinach, 17.36 percent water, 10.49 percent cottage cheese, 3.64 percent sunflower oil, 2.79 percent onion, 2.79 percent yogurt, 2.09 percent coriander leaves, 1.65 percent garlic, 1.05 percent butter, and less than one percent each of ginger, spices, salt, green chilies, lemon juice, and cashew nuts. Dal Bukhara (Black Gram Lentils Curry) contains 56.19 water, 18.91 tomato puree, 12.44 percent black gram lentils, 6.22 percent cream, 2.99 percent butter, 1.40 percent garlic, and less than one percent each of salt, ginger, and spice. The products are put up in foil pouches containing 285 grams, net weight, in a cardboard box. The consumer can prepare the dishes in three ways. Either by immersing the pouches in boiling water for 3-5 minutes, emptying the contents into a microwave-safe dish and heating for 1-2 minutes, or heating in a frying pan for 3-5 minutes.

The applicable subheading for Navratan Korma (Mashed Vegetable Curry), Aloo Mutter (Diced Potatoes and Peas Curry), Palak Paneer (Spinach with Cottage Cheese and Sauce), Dal Bukhara (Black Gram Lentils Curry), will be 2005.90.9700, HTS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acidother vegetables and mixtures of vegetablesother. The rate of duty will be 11.2 percent ad valorem.

Your inquiry does not provide enough information for us to issue a classification ruling on the White Bengal Gram Lentils Curry. Your request for a classification ruling should include a complete ingredients breakdown, by weight.

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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