The tariff classification of snack foods from India

NY M83115 May 12, 2006 CLA-2-19:RR:NC:N2:228 M83115 CATEGORY: Classification TARIFF NO.: 1905.90.9030 Ms. Rita Mollinary Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663 RE: The tariff classification of snack foods from India Dear Ms. Mollinary: In your letters dated March 27, 2006 and May 3, 2006 you requested a tariff classification ruling. Samples accompanied your first letter. Ingredients breakdowns and a description of the manufacturing process was provided with your May letter. The samples were examined and disposed of. Kitchens of India brand Poppadums Lentil Chips, Original, Black Pepper, Garlic, and Green Chili, are crisp snack foods put up for retail sale in canisters with a pull-top lid, containing 90 grams (3.17 ounces) net weight. Ingredients common to all varieties are lentil flour, tapioca flour, vegetable oil, rice flour, sodium carbonate, sodium bicarbonate, calcium bicarbonate, sodium aluminum phosphate, and calcium propionate. Other ingredients, depending on variety, are green chili, black pepper, and garlic. The poppadums are made by mixing all ingredients with water to form a dough, rolling the dough into thin sheets, cutting two-inch discs from the dough, drying the discs, frying in vegetable oil, and packing. The applicable subheading for this merchandise will be 1905.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…other…other…corn chips and similar crisp savory snack foods. The rate of duty will be 4.5 percent ad valorem. Articles classifiable under subheading 1905.90.9030, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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". 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 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 www.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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division