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NY 803942




December 2, 1994

CLA-2-18:S:N:N7:228 803942

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 2106.90.2070; 2106.90.5150

Ms. Hildegarde Pollak
Lentia Enterprises, Ltd.
17733 66th Avenue
Surrey, B.C. Canada V3S 7X1

RE: The tariff classification of mousse mixes from Canada

Dear Ms. Pollak:

In your letter dated October 26, 1994 you requested a tariff classification ruling.

Five samples and ingredients breakdowns were submitted with earlier correspondence. The samples were examined and disposed of. The products are powders, put up in 5-kilogram pails, used to create a mousse dessert, after the addition of a liquid (milk, water, or non-dairy cream) and whipping. Chocolate Mousse (dairy) is composed of approximately 31 percent sugar, 26 percent hydrogenated vegetable oil, 19 percent lactose, 16 percent cocoa powder, 4 percent gelatin, 3 percent emulsifiers, and 2 percent milk protein. Non-Dairy Strawberry Mousse consists of approximately 70 percent sugar, 13 percent maltodextrin, 6 percent gelatin, 5 percent natural flavor, 3 percent skim milk powder, 2 percent coloring, one percent malic acid, and less than one percent salt. Strawberry Mousse (dairy) consists of 44 percent sugar, 18 percent skim milk powder, 17 percent hydrogenated vegetable oil, 11 percent lactose, 3 percent gelatin, 3 percent natural flavor, 2 percent emulsifiers, one percent milk protein, and less than one percent each of coloring, guar gum, and malic acid. Maple Mousse (dairy) contains 44 percent sugar, 17 percent skim milk powder, 16 percent hydrogenated vegetable oil, 11 percent lactose,, 4 percent gelatin, 3 percent flavor, 2 percent color, one percent milk protein, and less than one percent each of coloring and guar gum. Neutral Mousse (dairy or fruit juice) is a blend of approximately 47 percent sugar, 18 percent skim milk powder, 17 percent hydrogenated vegetable oil, 11 percent lactose, 4 percent gelatin, 2 percent emulsifiers, and less than one percent each of milk protein and guar gum.

The applicable subheading for the Chocolate Mousse (dairy) will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg...confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the Non-Dairy Strawberry Mousse will be 2106.90.2070, HTS, which provides for food preparations not elsewhere specified or included...other...of gelatin...other...containing sugar derived from sugar cane or sugar beets. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the Strawberry Mousse (dairy), Maple Mousse (dairy), and Neutral Mousse (dairy or fruit juice) will be 2106.90.5150, 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...containing over 10 percent by weight of milk solids...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).

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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