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NY 852866


August 1, 1990

CLA-2-18:S:N:N1:228 852866

CATEGORY: CLASSIFICATION

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

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