NY 0857508 - The tariff classification of chocolate mousse from Switzerland. - United States International Trade Commision Rulings

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NY 857508
NOV 07 1990

CLA-2-18:S:N:N1:232-857508

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8030

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of chocolate mousse from Switzerland.

Dear Mr. Masters:

In your letter dated October 23, 1990 you requested a tariff classification ruling.

A sample was submitted with your initial request dated October 2, 1990. The subject merchandise is Carma 1-step Chocolate Mousse. The product is a powder, which will be imported in ten kilogram cartons. It is mixed with water and used directly in desserts. The chocolate mousse is stated to contain the following ingredients: 27.888 percent sugar, 19.920 percent cocoa powder, 18.632 percent glucose, 10.956 percent skim milk powder, 9.960 percent vegetable fat, 4.980 percent emulsifier, 2.988 percent cream powder, 2.864 percent milk protein, 0.804 percent gelling agent, 0.610 percent vegetable albumen, and 0.398 percent vanillin. The skim milk powder contains less than 1/2 percent butterfat.

The applicable subheading for the Carma 1-step Chocolate Mousse will be 1806.20.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs weighing more than 2 kg or 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 9904.10.75. The rate of duty will be 10 percent ad valorem.

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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