United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 806350 - NY 806477 > NY 806464

Previous Ruling Next Ruling
NY 806464

---

February 15, 1995

CLA-2-19:S:N:N7:228 806464

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200; 1901.90.4300

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

RE: The tariff classification of "Mousse Culinaire" from Switzerland

Dear Mr. Masters:

In your letter dated January 26, 1995 you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. "Mousse Culinaire" is a white powder, said to be composed of 31.43 percent skim milk, 20 percent vegetable fat, 14.25 percent milk sugar, 10 percent emulsifier, 7.14 percent whey powder, 7.14 percent cream powder, 5.75 percent milk albumen, 2.22 percent glucose, 1.11 percent gelatinizing agent, and less than one percent each of vegetable albumen and moisture. The product, when mixed with water and whipped, forms a neutral mousse product with a variety of uses. If sweetened, it may be used as a dessert or dessert filling, and if other ingredients are added, it may be used as an hors d'oeuvres filling. The submitted sample of Mousse Culinaire was packed in a sealed foil pouch containing 400 grams, net weight. Your letter states the imported product will be packed in bags containing as much as 2 kilograms, and sold to customers in the food service industry.

The applicable subheading for the Mousse Culinaire mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...not elsewhere specified or included...other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram, plus 15.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

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
New York Seaport

Previous Ruling Next Ruling

See also:

• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more