# NY K84921

April 30, 2004

CLA-2-17:RR:NC:2:228 K84921

CATEGORY: Classification

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 cocoa...other...confections or sweetmeats ready for
consumption...other...other...other...put up for retail sale...other.
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 cocoa...other...bread,
pastry, cakes, biscuits and similar baked products, and puddings,
whether or not containing chocolate, fruit, nuts or
confectionery...other... 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
included...other...other containing over 10 percent by weight of milk
solids...other...other. 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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division