CLA-2-20:OT:RR:NC:N2:228
Ms. Diane Richter
World Finer Foods, Inc.
1455 Broad Street, 4th floor
Bloomfield, NJ 07003
RE: The tariff classification of food products from India
Dear Ms. Richter:
In your letters dated December 27, 2013, and February 19, 2014, you requested a tariff classification.
Ingredients lists and samples of two Kitchens of India brand shelf-stable dessert products were submitted with your December letter. The breakdowns of the ingredients and the manufacturing process flow charts were provided with your February letter. The samples were opened, examined and disposed of. “White Pumpkin & Milk Pudding” is a dark brown paste containing approximately 75 percent white pumpkin, 8 percent sugar, 7 percent milk, 7 percent evaporated milk (milk solids), and 4 percent sunflower oil. “Yellow Lentil & Milk Pudding” is a brown oily moist paste with a few almond and saffron pieces, composed of approximately 30 percent sugar, 24 percent sunflower oil, 21 percent yellow lentil paste, 21 percent evaporated milk (milk solids), 2 percent almonds, 2 percent wheat semolina, 1 percent gram flour, and less than one percent saffron. The products are prepared by cooking the ingredients until the final Brix value reaches 61 - 69 degrees, then filled in multi-layered foil pouches, then go through pasteurization, and are finally packed for retail sale in boxes each holding 250 grams (8.8 oz.), net weight. The dessert products only need to be reheated in a frying pan, in a microwave, or immersed in boiling water prior to serving.
The applicable subheading for the “White Pumpkin & Milk Pudding” will be 2005.99.9700, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 … other vegetables and mixtures of vegetables … other … other. The general rate of duty will be 11.2 percent ad valorem.
The applicable subheading for the “Yellow Lentil & Milk Pudding” will be 2106.90.8200, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other…other. The general rate of duty will be 6.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
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 301-575-0156, or at the Web site ww.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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division