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NY A87583

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September 23, 1996

CLA-2-19:RR:NC:FC:228 A87583

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200; 1901.90.4300; 2106.90.6400; 2106.90.6600; 2106.90.7800; 2106.90.8000

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

RE: The tariff classification of dessert mixes from Germany

Dear Mr. Ferrante:

In your letter dated September 10, 1996, on behalf of Dohler America, Inc. you requested a tariff classification ruling.

Ingredients breakdowns and samples for seven products were submitted with your letter. The samples were examined and disposed of. All are powders, packaged for sale to bakers and pastry chefs. When mixed with water or milk, they result in mousses, flans, or custards, used as fillings or desserts. Item no. 3855, Creme Carmona Special, is composed of 37.5 percent sugar, 30.3 percent modified starch, 27.5 percent whey powder, 3 percent vegetable fat, one percent thickener, and less than one percent each of emulsifier, flavor, and color. Item no. 3798, All-in-One Mousse Fruits of the Forest, contains 42 percent sugar, 15 percent skimmed milk powder, 14 percent vegetable fat, 6 percent whey powder, 5 percent emulsifier, 4.5 percent gelatin, 4 percent maltodextrin, 3 percent dried fruit pieces, 2 percent acidity regulator, 1.5 percent modified starch, one percent each of thickener and citric acid, and less than one percent each beetroot powder and flavor. Item no. 3805, All-in-One Mousse Neutral, is 42 percent sugar, 15 percent skimmed milk powder, 8.5 percent maltodextrin, 8 percent vegetable fat, 6 percent whey powder, 5.5 percent gelatin, 5 percent emulsifier, 4 percent vegetable oil, 3 percent acidity regulator, 2 percent modified starch, and one percent stabilizer. Item no. 3796, All-in-One Mousse Banana, contains 42 percent sugar, 15 percent skimmed milk powder, 14 percent vegetable fat, 6 percent whey powder, 5 percent emulsifier, 5 percent maltodextrin, 4.5 percent gelatin, 3 percent banana flakes, 2 percent acidity regulator, 1.5 percent modified starch, one percent thickener, and .5 percent each citric acid and flavor. Item no. 3707, Flan Caramel, is 50 percent sugar, 15 percent whey powder, 10 percent modified starch, 8 percent maltodextrin, 8 percent gelatin, 7.5 percent vegetable oil, one percent flavor, and less than one percent each of salt and color. Item AV8919, Flan Neutral opt. Custard Powder Mix, is made from 50 percent sugar, 15 percent whey powder, 9.4 percent maltodextrin, 8 percent gelatin, 8 percent vegetable oil, 8 percent modified starch, one percent carrageenan, and less than one percent each of salt, flavor, and color.

The applicable subheading for item no. 3855, Creme Carmona Special, 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 flour, meal, starch or malt extract...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 $1.156 per kilogram plus 15.2 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.

The applicable subheading for item no. 3798, All-in-One Mousse Fruits of the Forest, no. 3805 All-in-One Mousse Neutral, and no. 3796, All-in-One Mousse Banana, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 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 2106.90.6600, HTS, and dutiable at the rate of 78.7 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

The applicable subheading for item no. 3707 Flan Caramel and no. AV8919 Flan Neutral opt. Custard Powder Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other... containing over 10 percent by weight of milk solids...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 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 2106.90.8000, HTS, and dutiable at the rate of 78.7 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 2106.90.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on item no. 3709 Bechamel. Your request for a classification ruling should include a complete ingredients breakdown, by weight.

This ruling is being issued under the provisions of Part 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.: 1901.90.42 - 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.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15
• Tariff No.: 2106.90.78 - Food preps, nesoi, o/10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.80 - Food preps, nesoi, o/10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more
• 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
• 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