The tariff classification of Gulab Jamuns from India.

NY D80052 August 5, 1998 CLA-2-19:RR:NC:2:228 D80052 CATEGORY: Classification TARIFF NO.: 1905.90.1050 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