NY 0855735 - The tariff classification of dessert mixes from West Germany. - United States International Trade Commision Rulings

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NY 855735

SEP 18, 1990
CLA-2-18:S:N:N1:228 855735

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8060; 1901.90.3030; 1901.90.8040; 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

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