CLA-2 CO:R:C:F 950907 JGH
District Director of Customs
300 South Ferry Terminal
San Pedro, California 90731
RE: Decision on Application for Further Review of Protest
2704-0-004748, on the classification, under the Harmonized
Tariff Schedule of the United States (HTSUS), of certain
curry pastes from England.
Dear Sir:
The protest involves the classification of certain curry
pastes entered in 1990.
FACTS:
The products - Curry Paste, Tandori Spice Paste, Tikka Spice
Paste, Kebab Spice Paste, and Biryana Spice Paste - all contain
coriander, turmeric, chili pepper, ginger, cumin, salt, spices
and acetic acid. Additional ingredients found in some but not
all of the products are low erucic acid rapeseed oil, garlic, and
lentils.
In use, the Tikka, Tandori,and Kebab pastes are said to be
used to coat meat products prior to cooking. Biryani is said to
be used to make a rice dish. The addition of the oil is said to
be as a carrier and preservative, and the lentil powder is
described as filler.
ISSUE:
Whether the pastes are forms of curry classifiable as such
in subheading 0910.50.00, HTSUS, or whether only the curry paste
is curry for classification purposes and the others are
classifiable as sauces or condiments in subheading 2103.90.6063,
HTSUS.
- 2 -
LAW AND ANALYSIS:
U.S. note 1, Chapter 9, HTSUS, states that unless otherwise
indicated, the preparations in this chapter cover the named
products whether whole or in crushed or in powdered form.
The importer maintains that all of the products are forms of
curry powder containing oil and vinegar. It is his position that
that they are all essentially curry, and the addition of other
ingredients to the basic product does not alter the identity as
curry. He believes that as the essential character of the pastes
is basically a curry powder, the fact that the products are
packaged in the form of pastes should not prohibit classification
in Chapter 9, HTSUS.
The Explanatory Notes to heading to 0910 states that curry
powder consists of a mixture of variable proportions of turmeric
(curcuma), of various other substances (e.g. garlic powder),
other spices (e.g. coriander, black pepper, cumin, ginger,
cloves,) all of which, it adds, while not falling into this
chapter, are none the less often used as spices.
It is your position that the imported paste listed as curry,
even though in paste form, would be classifiable as curry powder,
based on the essential character of the product, in subheading
0910.50.000, HTSUS, while the other products because of
differences in name, composition, and use would be classifiable
as sauces. However, it is apparent that all of the products meet
the ingredient definition of curry as found in the explanatory
notes. They all contain the basic ingredients recognized in
curry, and the variation caused by the added ingredients in each
of the different types reflects not so much on how they differ
from a curry, as it does the different flavor curry desired.
Although it said that three of the pastes are designed to
coat meat, it is apparent that all the products could be so used.
While biryani may be a rice dish, the biryani spice paste listed
might be used with rice or it could be used to flavor any of the
other dishes that curry is used for. By definition curry is said
to consist of such spices as turmeric, allspice, fenugreek,
ginger, coriander, pepper, cumin, nutmeg, cloves, cinnamon,
cardamom, garlic, mustard and asafetida. It is not only used to
season meat and rice, but is also used to flavor shrimp, fish
and chicken dishes. Since all of these pastes contain the
essential ingredients of a curry, they are regarded as curries,
and the particular use of any of the pastes depends on individual
taste.
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HOLDING:
Since all of the pastes are forms of curry, their essential
character is curry, so that they are all classifiable under
subheading 0910.50.000, HTSUS.
You are directed to allow the protest in full.
A copy of this decision should be provided the protestant
with the Form 19 Notice of Action.
Sincerely,
John Durant, Director