CLA-2-21: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 flavorings from India
Dear Ms. Richter:
In your letter dated April 25, 2014, you requested a tariff classification.
Ingredient breakdowns, samples, and a flow chart of two Kitchens of India brand products were submitted with your letters. The samples were opened, examined and disposed of. Tandoori Tikka advertised as a ginger and garlic based marinade for making mildly spiced Indian chicken kebabs is an orange-colored soft paste with dark and red specks, composed of approximately 33 percent yogurt, 22 percent water, 12 percent ginger, 11 percent garlic, 5 percent salt, 5 percent distilled vinegar, 5 percent spices, 3 percent skimmed milk powder, 3 percent lemon juice, 1 percent corn starch, and less than one percent of lactic acid, spice extract, and asafetida (wheat). Malai Tikka advertised as a yogurt based marinade for making creamy Indian chicken kebabs is a light tan, oily paste like product with tan, brown, and dark specks, consisting of approximately 33 percent water, 14 percent yogurt, 11 percent garlic, 11 percent ginger, 10 percent sunflower oil, 8 percent skimmed milk powder, 5 percent distilled vinegar, 5 percent salt, 2 percent spices, 1 percent corn starch, and less than one percent of lactic acid. Both products are packed in a sealed pouch in a carton box containing 150 grams (5.3 ounces) each, net weight. Preparation instructions direct consumers to mix each product with chicken cubes in a bowl. All sides of chicken cubes are evenly covered with one of the subject products and left to absorb the flavor for three to six hours or overnight in the refrigerator before piercing the cubes with skewers for grilling. Cream cheese is also added to the mixture of the Malai Tikka and the chicken cubes.
The applicable subheading for the Tandoori Tikka and the Malai Tikka will be 2103.90.8000, Harmonized Tariff Schedule of the United States, HTSUS, which provides for mixed condiments and mixed seasonings … other … other ... mixed condiments and mixed seasonings …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/.
Articles classifiable under subheading 2103.90.8000, HTSUS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division