CLA-2-18:S:N:N1:228 855735
2106.90.2020
Mr. Ernest Ferrante
Kuehne & Nagel
10 Exchange Place
Jersey City, NJ 07302
RE: The tariff classification of dessert mixes from West
Germany.
Dear Mr. Ferrante:
In your letter dated August 14, 1990, on behalf of Dohler
Patisserie, Inc, New Brunswick, NJ, you requested a tariff
classification ruling.
Samples, specification sheets, and product labels were
submitted. Dark Chocolate and Neutral Mousse All-in-One are
complete, dry mixes for the preparation of a mousse dessert.
Both products, put up in 5 kilogram cartons, contain sucrose
(over 10 percent), glucose syrup, vegetable fat, whey powder,
emulsifier, and gelatin. The chocolate mix also contains cocoa
powder, skim milk powder, salt and flavors; the neutral mix
contains dextrose, carrageenan, disodium phosphate and coloring.
Raspberry "fond" is a base ingredient for a mousse dessert. This
powder contains sucrose (over 10 percent), maltodextrin, gelatin,
raspberries, citric acid, beet extract powder, ascorbic acid,
flavors and salt. Fond is packed in 150 gram pouches and 5
kilogram cartons. Dreme Creme is a dry mix for a whipped dessert
topping. The mix, put up in 5 kilogram cartons, contains
sucrose, vegetable shortening, skim milk powder (15 percent),
dextrose, emulsifiers, whey powder (6 percent), carrageenan,
flavors and colors. Creme Delikat is a powder mix for fillings
and dessert creams. This mix contains sucrose, modified starch,
whole milk powder (20 percent),
vegetable shortening, whey powder, carrageenan, emulsifier,
flavor, salt, and coloring. This product will be packed in 5
kilogram cartons.
The applicable subheading for Dark Chocolate Mousse All-in-
One mix 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...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.
Dreme Creme and Creme Delikat are classifiable in subheading
1901.90.3030, HTS, which provides for food preparations of goods
of headings 0401 to 0404 ... other ... articles of milk or cream
not specially provided for ... provided for in subheading
9904.10.60. The rate of duty will be 17.5 percent ad valorem.
Neutral Mousse All-in-One mix is classifiable in subheading
1901.90.8040, HTS, which provides for food preparations of goods
of headings 0401 to 0404 ... other ... subject to quotas
established pursuant to section 22 of the Agricultural Adjustment
Act, as amended ... provided for in subheading 9904.10.75. The
rate of duty will be 10 percent ad valorem. At this time, there
is no quantity allocation for this quota category. Neutral
Mousse All-in-One mix will, therefore, not be permitted to enter
the commerce of the United States.
Raspberry Fond is classifiable in subheading 2106.90.2020,
HTS, which provides 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.
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