CLA-2-21:RR:NC:2:228 I88821

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd. Suite 225
Rouses Point, NY 12979

RE: The tariff classification of mousse mixes from Canada

Dear Mr. Kavanaugh:

In your letter dated November 21, 2002, on behalf of Aliments E.D. Foods, Pointe Claire, PQ, Canada, you requested a tariff classification ruling.

Ingredients breakdowns were submitted with your letter. The products are mousse mixes, imported in 5-kilogram pails for industrial use. Neutral Mousse Mix, no. 776175, contains sugar, corn syrup solids, gelatin, citric acid, mono and diglycerides, and sodium stearoyl lactylate. Strawberry Mousse Mix, no. 256176, consists of sugar, gelatin, freeze dried strawberries, citric acid, dehydrated beets, flavors, and oil. Raspberry Mousse Mix, no. 526179 is a mixture of sugar, lactose, gelatin, freeze dried raspberries, flavors, dehydrated beets, citric acid, and oil. Apricot Mousse Mix, no. 256187 is composed of sugar, gelatin, apricot powder, freeze dried peaches, citric acid, flavor, oil, corn syrup solids, caramel, and colors.

The applicable subheading for the mousse mixes will be 2106.90.5870, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…of gelatin…other…containing sugar derived from sugar cane or sugar beets. The rate of duty will be 4.8 percent ad valorem.

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