CLA-2-18:S:N:N1:228 852866
TARIFF NOS.: 1806.20.8060; 1806.90.0060; 2106.90.2020;
2106.90.5050; 3302.10.1000
Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
One World Trade Center, Suite 7751
New York, N.Y. 10048
RE: The tariff classification of mousse bases, jelly powder, and
a food flavoring, from West Germany.
Dear Mr. Ferrante:
In your letter dated May 23, 1990, on behalf of Dohler
Patisserie, New Brunswick, N.J., you requested a tariff
classification ruling.
Samples, package labels, and ingredients breakdowns
accompanied your letter. Products described as "fonds" are
powders (chocolate, hazelnut, and neutral flavor) used as the
base ingredient for the preparation of a mousse dessert. All
contain varying quantities of sucrose (over 10 percent),
gelatin, salt, and natural and/or artificial flavor. In
addition, chocolate contains cocoa and maltodextrin, hazelnut
contains hazelnut pulp, and neutral contains maltodextrin, food
starch, egg yolk powder, and disodium phosphate. Chocolate and
hazelnut fond will be put up in sealed pouches containing 150
grams, and cartons containing 5 kilograms. Neutral fond is
packed in 125 gram pouches and 5 kilogram cartons. "Instant
Jelly" is a white powder composed of sucrose, modified food
starch, carrageenan and locust bean gum, and sodium citrate.
When combined with boiling water and sugar, the product creates a
clear glaze for fruit flans, pies and tarts. The jelly powder
will be packed in 1 kilogram cans, 5 kilogram cartons, and 20
kilogram buckets. "Mauritius Vanilla" is a brown, syrup-like
product composed of water, vanilla extract, natural and
artificial flavors, caramel sugar syrup, and xanthan gum. The
product, used to add vanilla flavor to ice cream and bakery
products, will be put up in 1 kilogram plastic bottles, and 5.5
and 10 kilogram canisters.
The applicable subheading for the chocolate fond, when put
up in 5 kilogram containers, will be 1806.20.8060, Harmonized
Tariff Schedule of the United States (HTS), which provides for
chocolate and other food preparations containing cocoa... other
preparations... in liquid, paste, powder, granular or other bulk
form in containers or immediate packings, of a content exceeding
2 kg... other... subject to quotas established pursuant to
section 22 of the Agricultural Adjustment Act, as amended...
provided for in subheading 9904.60.60. The rate of duty will be
10 percent ad valorem.
Chocolate fond put up in 150 gram pouches will be classified in
subheading 1806.90.0060, HTS, which provides for chocolate and other
food preparations containing cocoa... other... other... subject to
quotas established pursuant to section 22 of the Agricultural Adjust-
ment Act, as amended... provided for in subheading 9904.60.60. The
rate of duty will be 7 percent ad valorem.
Hazelnut and neutral fond will be classified in subheading
2106.90.2020, HTS, the provision for food preparations not elsewhere
specified or included... other... of gelatin... containing sugar
derived from sugar cane or sugar beets. The rate of duty will be 6
percent ad valorem.
Instant jelly is classified in subheading 2106.90.5050, HTS, which
provides for food preparations not elsewhere specified or included...
other... subject to quotas established pursuant to section 22 of the
Agricultural Adjustment Act, as amended... provided for in subheading
9904.60.60. The rate of duty will be 10 percent ad valorem.
The applicable subheading for Mauritius vanilla will be
3302.10.1000, HTS, which provides for mixtures of odoriferous
substances and mixtures... with a basis of one or more of these
substances, of a kind used as raw materials in industry... of a
kind used in the food or drink industries... not containing
alcohol. The rate of duty will be 6 percent ad valorem.
The product labels will be returned, as requested.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport