CLA-2-21:S:N:N1E:228 830068


Mr. Suresh Patel
L N K Store
2828 Kennedy Blvd.
Jersey City, NJ 07306

RE: The tariff classification of Pan Masala from India. Dear Mr. Patel:

This is in response to your request for a tariff classification ruling, received May 12, 1988.

A sample accompanied your letter and has been retained by this office. The product consists of chopped betel nuts coated with flavors and spices. The stated ingredients are betel nuts, catechu, limes, cardamom, and flavors. The merchandise is packed with a small plastic spoon in a foil-sealed metal container, holding 100 grams, net weight. Pan Masala is consumed after meals, a small spoonful placed in the mouth and chewed, as a stimulant and digestive aid.

The Harmonized Tariff Schedule of the United States (HTS) is scheduled to replace the Tariff Schedules of the United States (TSUS) in 1988. Public Notice will be given of the exact date.

The applicable HTS subheading for the Pan Masala will be 2106.90.6099, which provides for food preparations not elsewhere specified or included…other. The rate of duty will be 10 percent ad valorem.

The classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the HTS. Until the HTS is implemented, the applicable TSUS item is 183.0530, which provides for edible preparations not specifically provided for…other. The rate of duty is 10 percent ad valorem.

This product may be subject to the regulations of the Food and Drug Administration.

You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Acting Area Director
New York Seaport