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NY L85500

September 9, 2005

CLA-2-20:RR:NC:2:228 L85500


TARIFF NO.: 2005.90.9700

Mr. Lewis Masters
International Trade Logistics, Inc.
2525 Brunswick Avenue
Suite 200
Linden, NJ 07036

RE: The tariff classification of food preparations from India.

Dear Mr. Masters:

In your letters dated April 1, 2005, and June 15, 2005, you requested a tariff classification ruling.

One sample and lists of ingredients for four food preparations were submitted with your April letter. Ingredients breakdowns were submitted with your June letter. The sample of Vegetable Supreme and Basmati Rice was forwarded to the US Customs and Border Protection laboratory for analysis. The products are ready to heat and serve food preparations, put up for retail sale. Each box contains a plastic container with a lid, a plastic spoon, and individual foil pouches containing precooked basmati rice and a vegetable preparation (Vegetable Supreme, Sprouts Curry, Beans Masala, or Spinach Dal). The Vegetable Supreme is said to contain lentils, water, carrots, green beans, green peas, spinach, onions, eggplant, pumpkin, sunflower oil, butter, ginger, garlic, vinegar, herbs and spices. Laboratory analysis found the sample did not contain acetic acid. The Sprouts Curry contains brown lentils, green lentils, green peas, garbanzo beans, water, onion, yogurt, sunflower oil, cornstarch, coriander leaves, ginger, mint, salt, herbs and spices. Beans Masala is made from red kidney beans, tomatoes, pumpkin onion, cream, sunflower oil, butter, salt, garlic, ginger, chili, and spices. Spinach Dal consists of water, spinach, lentils, tomatoes, onions, sunflower oil, cornstarch, ginger, garlic, sugar, chili, herbs, spices, and salt. The meals can be prepared by combining the rice and the other ingredients in the plastic container provided, then heating in the microwave for two minutes, or placing the packets in boiling water for five minutes.

The applicable subheading for the Vegetable Supreme, Sprouts Curry, Beans Masala, or Spinach Dal preparations 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 2006other vegetables and mixtures of vegetablesother. The rate of duty will be 11.2 percent ad valorem.

Articles classifiable under subheading 2005.90.9700, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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