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NY 813929

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September 13, 1995

CLA-2-19:S:N:N7:228 813929

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 August 15, 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 mix, said to be composed of 40 percent skim milk powder, 25.92 percent vegetable fat, 14.4 percent glucose, 7.92 percent gelatine, 6 percent whey powder, 2.88 percent milk protein, 2.88 percent emulsifier. The product will be packed in bags containing 400 grams, net weight, with twelve bags per case. Water and other ingredients will be added to the mix and whipped before used by members of the food service industry as a filling in various hors d'oeuvres and desserts.

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

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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