K84947 K8 Ruling Active

The tariff classification of Confections from England.

Issued April 27, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1704.90.3550, 1905.90.1050, 1901.90.9095

Headings: 1704, 1901, 1905

Product description

You submitted product samples and descriptive literature with your request. The subject merchandise is five varieties of traditional Indian-style sweets. All will be imported for retail sale packed plastic trays holding 500 grams of product, which are then placed in a cardboard sleeve. The first item is called #15 Kaju Katri. This is a dry sweet that has been mixed, cooked, dried and cut into diamond shapes, and is said to consist of cashews, sugar, dried whole milk powder and cardamom. The second product is #16, Kalajumun, and is dark ovoids that have been mixed, fried, and then placed in a sugar syrup. It is stated to contain whole milk powder, milk curd, sugar, semolina, butter oil, corn flour and wheat flour. The third item is # 17, Kesar Pak, and this is also a confection that has been mixed, cooked, dried and cut into cut into bars. It is said to consist of whole milk powder, sugar, coconut, and traces of pistachios, almonds and saffron. The fourth product, #19, Ladoo Motichoor, consists of soft, moist balls of sweets that are said to contain gram flour, sugar, butter oil, and traces of pistachios and colors. The ingredients are mixed and then fried and put into sugar and molded into balls. The last product is #20, Ladoo Maghaz, which are also round balls of sweets that have been mixed and cooked, but having a drier consistency. These are stated to consist of gram flour, sugar, butter oil, pistachios, almonds, and a trace of cardamom. The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553

CBP rationale

The applicable subheading for the #15 Kaju Katri and the # 17 Kesar Pak will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The applicable subheading for the #20, Ladoo Maghaz, will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other…Other. The applicable subheading for the #16, Kalajumun and the #19, Ladoo Motichoor will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery…Other: Pastries, cakes and similar sweet baked products.

Full text

NY K84947 April 27, 2004 CLA-2-17:RR:NC:SP:232 K84947 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1901.90.9095; 1905.90.1050 Mr. Thomas Hardie Tri-Port Clearance Corp. 366 Pearsall Avenue Cedarhurst, NY 11516 RE: The tariff classification of Confections from England. Dear Mr. Hardie: In your letter received April 1, 2004, you requested a tariff classification ruling. You submitted product samples and descriptive literature with your request. The subject merchandise is five varieties of traditional Indian-style sweets. All will be imported for retail sale packed plastic trays holding 500 grams of product, which are then placed in a cardboard sleeve. The first item is called #15 Kaju Katri. This is a dry sweet that has been mixed, cooked, dried and cut into diamond shapes, and is said to consist of cashews, sugar, dried whole milk powder and cardamom. The second product is #16, Kalajumun, and is dark ovoids that have been mixed, fried, and then placed in a sugar syrup. It is stated to contain whole milk powder, milk curd, sugar, semolina, butter oil, corn flour and wheat flour. The third item is # 17, Kesar Pak, and this is also a confection that has been mixed, cooked, dried and cut into cut into bars. It is said to consist of whole milk powder, sugar, coconut, and traces of pistachios, almonds and saffron. The fourth product, #19, Ladoo Motichoor, consists of soft, moist balls of sweets that are said to contain gram flour, sugar, butter oil, and traces of pistachios and colors. The ingredients are mixed and then fried and put into sugar and molded into balls. The last product is #20, Ladoo Maghaz, which are also round balls of sweets that have been mixed and cooked, but having a drier consistency. These are stated to consist of gram flour, sugar, butter oil, pistachios, almonds, and a trace of cardamom. The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 The applicable subheading for the #15 Kaju Katri and the # 17 Kesar Pak will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the #20, Ladoo Maghaz, will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other…Other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the #16, Kalajumun and the #19, Ladoo Motichoor will be 1905.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and similar baked products, and puddings, 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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