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NY 859393


Jan 17, 1991

CLA-2-19:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.8040; 1901.90.9095; 2101.10.4035; 2106.90.2020

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

RE: The tariff classification of dessert mixes and food flavorings from Germany

Dear Mr Ferrante:

In your letter dated January 8, 1991, on behalf of Dohler Patisserie, New Brunswick, NJ, you requested a tariff classification ruling.

Descriptive literature for five, and samples of four products were submitted with your letter. White Chocolate Mousse Base All-in-One is a complete dry mix for the preparation of a mousse dessert. The stated ingredients are sucrose, glucose syrup, vegetable shortening, whey powder (12 percent), dextrose, acetic esters of mono and diglycerides of fatty acids, sweet whey powder (5 percent), gelatin, carrageenan, salt, disodium phosphate, flavors and colors. The mix will be packed in 5 kilogram containers. Durosan is a white powder composed of 90 percent modified food starch and 10 percent skim milk powder. This product, packed in one kilogram plastic canisters, is used as a stabilizer for whipped cream. Mocha Compound is a brown, viscous liquid composed of invert sugar syrup, coffee extract, sucrose, caramel sugar syrup, and natural and artificial flavors. It will be packed in one kilogram canisters, and used for flavoring creams, mousses, frozen desserts, and confectionery fillings. Pina Colada Fond Mousse Base is a powder composed of sucrose, glucose syrup, gelatin, dehydrated pineapple, flavors, citric acid and salt. The fond is used as the base ingredient in the preparation of a mousse dessert. It will be imported in 5 kilogram packages.

The applicable subheading for the White Chocolate Mousse Base All-in-One will be 1901.90.8040, Harmonized Tariff Schedule of the United States (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 duty rate will be 10 percent ad valorem. At this time there is no quota quantity allocation under this subheading. The merchandise will therefore be prohibited from entering the commerce of the United States.

The applicable subheading for Durosan will be 1901.90.9095, HTS, which provides for food preparations of flour, meal, starch or malt extract... other...other...other. The rate of duty will be 10 percent ad valorem.

Mocha Compound will be classified in subheading 2101.10.4035, HTS, the provision for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts...other...provided for in heading 9904.50.20...other. At this time there is no quota quantity allocation for merchandise falling under this subheading, and the product will therefore be prohibited from entering the commerce of the United States.

The Pina Colada Fond Mousse Base will be classified 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.

Your inquiry does not provide enough information for us to give a classification ruling on Palermo Lemon. Your request for a classification ruling should provide the chemical compounds of the "natural flavors" portion, and state whether the product contains essential oils, lemon juice, etc.

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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