CLA-2 CO:R:C:G 085028
B.J. Harding
First Secretary (Agriculture)
British Embassy
3100 Massachusetts Avenue NW
Washington, D.C. 20008
RE: Frozen Desserts
Dear Mr Harding:
Your letter of July 10,1989, concerns the tariff
classification of certain frozen desserts made by the Northern
Foods Company under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
Description of various dessert products, along with
composition statements, were submitted.
1) Pot Au Chocolat was described as a rich dark chocolate mousse,
decorated with fresh cream and consisting of:
Components Percentage
Cream (40% milk fat) 37.50
Chocolate 26.77
Sugared Egg Yolk 21.40
Water 7.40
Butter 4.18
Cocoa Powder 1.60
Egg White 1.20
-2-
The chocolate mousse is classifiable under the provision for
other chocolate and food preparations containing chocolate, in
subheading 1806.90.0010,HTSUS, and subject to the quotas
established pursuant to section 22 of the Agricultural Adjustment
Act, as amended, in subheading 9904.10.63, HTSUS. This quota
provision applies to chocolate classified in 1806.90 which
contains over 5.5 percent by weight butterfat. The quota
allotment for the United Kingdom is 3,379,297 kgs.
2) Rice Pudding
Components Percentage
Skimmed Milk (0.3% milk fat) 73.56
Cream (40% milk fat) 13.00
Rice 8.78
Sugar 4.66
The rice pudding is a cooked, sweetened dessert product
containing a farinaceous substance, rice, and is ready-to-eat.
It is assumed that it has the creamy consistency characteristic
of puddings and therefore is classifiable under the provision for
puddings ready for immediate consumption without further
preparation in subheading 1901.90.25, HTSUS.
3)Fruit Fools-(Bramley Apple, Gooseberry, Strawberry, Summer
Fruits, and Rhubarb). They are all described as desserts made
with whipped cream and yogurt. A typical composition was as
follows:
Approximate
Component Percentage
Cream (32% milkfat) 23
Yogurt 22
Sugar 8
Water 6
Gelatin 3
Other 3
The "Fools",depending on the flavor, contain from 40.81 to 45.86
percent, by weight of a combination of cream and yogurt.
Accordingly, they would be classifiable under the provision for
other food preparations of goods of headings 0401 to 0404, not
containing cocoa powder or containing cocoa powder in a
-3-
proportion by weight of less than 10 percent, not elsewhere
specified or included...articles of milk or cream not specially
provided for, in subheading 1901.90.3040, HTSUS, and subject to
the quota restrictions of subheading 9904.10.60,HTSUS.
4) Fresh Cream Trifle ( Raspberry, Cherry and Chocolate, Fruit,
Peach and Passion Fruit)
These are desserts made from a sponge cake biscuit layered
between a fruit and cream mixture, and topped with cream.
They are bakers' wares as described in heading 1905. The
Explanatory Notes state that pastries which contain ingredients
such as flour, starches, butter, sugar, milk, cream, eggs, cocoa,
yeast and leavening are included in the heading for bakers'
wares. Therefore, the Trifles would be classifiable in the
provision for other bread, pastry, cakes, biscuits, and other
bakers' wares, and similar baked products, whether or not
containing chocolate, fruit, nuts or confectionary, frozen, in
subheading 1905.90.1040, HTSUS.
5) Plum Scone Cobbler is a fruit pie without a bottom crust, made
with a cooked fruit mixture (plums, water, sugar, gelatin, citric
acid), in an aluminum foil dish, topped with a baked scone
topping, packed and frozen. This product would also be
classifiable under subheading 1905.90.1040, HTSUS.
6) Fruit Compote- Summer Fruits- described as lightly cooked
Redcurrants, blackcurrants, and raspberries. They are mixed with
sugar and water, raspberry concentrate and pectin, heat treated,
cooled, packed and frozen. If the containers are airtight, the
compotes are classifable under the provision for fruit, otherwise
prepared or preserved, mixtures: in airtight containers, and not
containing apricots, citrus fruits, peaches or pears, in
subheading 2008.92.1000, HTSUS. If not in airtight containers,
the fruit compotes will be classified in subheading 2008.92.9090,
HTSUS.
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HOLDING:
Chocolate Mousse is classifiable in subheading 1806.90.0010,
HTSUS, and dutiable at the rate of 7 percent ad valorem. It is
also subject to the quota restraints of subheading 9904.10.63,
HTSUS.
Rice pudding is classifiable under subheading 1901.90.2500,
HTSUS, and is duty free.
The "Fools" are classifiable under subheading 1901.90.3040,
HTSUS, and dutiable at the rate of 17.5 percent ad valorem. They
are also subject to the quota restraints of subheading
9904.10.60, HTSUS.
The Fruit Trifles and Plum Cobbler are classifable in
subheading 1905.90.1040, HTSUS, and are duty free.
The Fruit Compotes, if in airtight containers are
classifiable in subheading 2008.92.1000, HTSUS, and dutiable at
the rate of 7 percent ad valorem. If not in airtight containers,
they are classifiable in subheading 2008.92.9090, HTSUS and
dutiable at the rate of 17.5 percent ad valorem
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N.Y., Seaport
J. Hurley library/peh
085028