NY 0857650 - The tariff classification of mousse bases from Germany - United States International Trade Commision Rulings

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NY 857650

Dec 10, 1990

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.2020; 2106.90.5050

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of mousse bases from Germany

Dear Mr. Ferrante:

In your letter dated October 31, 1990, on behalf of Dohler Patisserie, New Brunswick, NJ, you requested a tariff classification ruling.

Samples, ingredients breakdowns, and package labels accompanied your letter. One sample, Quark Fond Mousse Base, was sent to the U.S. Customs laboratory for analysis; the remaining samples - Orange, Lemon, Strawberry, and Passion Fruit/Peach Fond Mousse Base - were examined and disposed of. All are dry mixes used as the base ingredient in the preparation of a mousse dessert. Each mix contains sucrose (over 10 percent), maltodextrin, gelatin, fruit and/or fruit juice powder, citric acid, flavor, salt and color. In addition, the lemon mix also contains fructose, strawberry mix contains beetroot extract powder, and quark mix contains cheese powder and starch. Lemon and orange fond will be packed in 4.4 ounce pouches and 2.5 and 5 kilogram cartons. Strawberry and quark fond will be imported in either 5.3 ounce pouches or 5 kilogram cartons. Passion fruit/peach fond will be put up in 5.3 ounce pouches and 2.5 and 5 kilogram cartons.

The applicable subheading for the orange, lemon, strawberry, and passion fruit/peach fond mousse base will be 2106.90.2020, Harmonized Tariff Schedule of the United States (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 applicable subheading for the quark fond mousse base will be 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.

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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