CLA-2-19:RR:NC:2:228 D80052
Mr. Steve De Castro
All-Ways Forwarding Int'l Inc.
Hemisphere Center
U.S. Rt 1-9 South
Newark, NJ 07114
RE: The tariff classification of Gulab Jamuns from India.
Dear Mr. De Castro:
In your letter dated July 15, 1998, on behalf of Kaman Dairy, you requested
a tariff classification ruling.
An ingredients breakdown, a manufacturing process flow chart, and a sample
was submitted with your letter. Amul Mithaee Khoa Gulab Jamuns are
oblong-shaped cakes approximately 2 inches long and 3/4 inch in diameter, soaked
in a sugar syrup. The gulab jamuns are made from sugar, water, khoa (milk
solid), wheat flour, vegetable fat, cardamom, sodium bicarbonate, potassium
dihydrogen phosphate, and calcium lactate. The ingredients are mixed to form a
dough that is shaped, fried and soaked in a sugar syrup. They are put up for
retail sale in pull-top metal cans, weighing 500 grams, net weight, (240 grams
drained weight), each can contains 15 pieces.
The applicable subheading for the gulab jamuns will be 1905.90.1050,
Harmonized Tariff Schedule of the United States (HTS), which provides for bread,
pastry, cakes, biscuits and other bakers' wares...other...bread, pastry, cakes,
biscuits and similar baked products...whether or not containing chocolate,
fruit, nuts or confectionery...other...pastries, cakes, and similar sweet baked
products. The rate of duty will be free.
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 212-466-5760.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division