CLA-2-18:OT:RR:NC:N2:232
Maryse Verret
Overseas Food Trading 2200 Fletcher Avenue
Fort Lee, NJ 07024
RE: The tariff classification of a frozen chocolate mousse from France
Dear Ms. Verret,
This is in response to your letter dated February 9, 2023, requesting a ruling on the classification of a frozen chocolate mousse. An ingredients breakdown and descriptive literature were submitted with your request.
The subject merchandise is described as a chocolate mousse consisting of 41 percent dark chocolate, 26 percent egg white, 19.8 percent cream, 9 percent egg yolk, 4 percent caramel, and 0.2 percent salt. You state that the finished product contains less than 21 percent butterfat and 19.8 percent milk solids. The ready to eat chocolate mousse is imported in frozen condition, individually packed for retail sale in cardboard pots containing 70 grams respectively, 6 pots to a cardboard package.
The applicable subheading for the chocolate mousse, if imported in quantities that fall within the limits described in additional U.S. notes 10 to chapter 4, will be 1806.90.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa…other… other… described in additional U.S. note 1 to chapter 4… described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem.
If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.0800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTS.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division