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NY 817327

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January 2, 1996

CLA-2-19:RR:NC:FC:228 817327

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.5400; 1901.90.5600; 1901.90.5800

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20977

RE: The tariff classification of dessert mixes from Switzerland

Dear Mr. Masters:

In your letter dated December 4, 1995 you requested a tariff classification ruling.

Three samples and ingredients breakdowns were submitted with your letter. The samples were examined and disposed of. All are powders, packed for and used by professional chefs to prepare an "instant" dessert, after adding milk, stirring, and chilling. Product no. 7201, Dessertcreme Chocolate, is said to contain 65.8 percent sugar, 18.8 percent modified starch, 9.9 percent cocoa powder, 3.1 percent calcium diphosphate, one percent lecithin, and less than one percent each of calcium lactate, salt, and flavor. Product no. 7202, Dessertcreme Vanilla, consists of 66.6 percent sugar, 17.8 percent modified starch, 9.9 percent maltodextrin, 3.3 percent calcium diphosphate, and less than one percent each of lecithin, calcium lactate, flavor, vanilla, colors, and salt. Product no. 7200, Dessertcreme Caramel (Brulee), is a mixture of 62.8 percent sugar, 17.9 percent modified starch, 12.4 percent maltodextrin, 3.1 percent calcium diphosphate, and less than one percent each of lecithin, instant caramel, calcium lactate, flavor, salt, and color.

The applicable subheading for product nos. 7201 and 7202, Dessertcreme Chocolate and Dessertcreme Vanilla, will be 1901.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 percent, not elsewhere specified or included...other...other...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The rate of duty will be 27.2 cents per kilogram plus 9.8 percent ad valorem. In 1996, the rate of duty will be 26.5 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 1901.90.54, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.36, HTS.

The applicable subheading for product no. 7200, Dessertcreme Caramel, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1901.90.5600 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty, in 1995 and 1996, will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1901.90.5800, HTS, and dutiable at the rate of 27.2 cents per kilogram plus 9.8 percent ad valorem. In 1996, the rate of duty will be 26.5 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 1901.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-466-5760.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 1901.90.54 - Food preps of flour, etc., nesoi, o/65% by dry wt of sugar, described in add. US note 2 to chap. 17: not subj. to add US note 7 to Ch.17
• Tariff No.: 1901.90.56 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: subj. to add US note 8 to Ch.17
• Tariff No.: 1901.90.58 - Food preps of flour, etc., nesoi, o/10% by dry wt of sugar, described in add. US note 3 to chap. 17: not subj. to add US note 8 to Ch.17
• Tariff No.: 9904.17.31 - Articles w/ov 65% dry wt. sugars: other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, under $0.05/kg
• Tariff No.: 9904.17.36 - Articles w/ov 65% dry wt. sugars; other, in 1701.91.48, 1702.90.68 etc, entered value safeguard period, $0.25-$0.299/kg
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more