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NY B80140

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December 26, 1996

CLA-2-21:RR:NC:2:232 B80140

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800

Mr. Ernest Ferrante
Kuehne & Nagel
10 Exchange Place - 19th Floor
Jersey City, NJ 07302

RE: The tariff classification of Mocha Mousse Mix from Germany.

Dear Mr. Ferrante:

In your letter dated November 11, 1996, on behalf of Dohler America Inc., you requested a tariff classification ruling.

You submitted descriptive literature and samples with your original request, dated October 21, 1996. The subject merchandise is a ready-to-use mix for the making of desserts and/or mousses with the addition of cold milk. Two of the items queried were the subject of New York Ruling A88728, issued November 13, 1996. The third item, product 3799, "All-in-One Mousse Mocha", a beige powder, required the submission of additional information. You have since indicated to us that the mocha ingredient is only coffee extract, with no percentage of cocoa. The mocha mousse mix is stated to contain 42 percent sugar, 15 percent skimmed milk powder, 14 percent vegetable fat, 6 percent whey, 5 percent emulsifier, 5 percent malto-dextrin, 5 percent gelatin, 3 percent coffee extract, 2 percent caramel sugar syrup, 1.5 percent starch, thickeners and flavors.

The applicable subheading for the mocha mousse mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400 Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: 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 2101.12.5800, HTS, and dutiable at the rate of 34.1 cents per kilogram plus 9.5 percent ad valorem. Effective January 1, 1997, products classified under subheading 2101.12.5800 will be dutiable at the rate of 33.2 cents per kilogram plus 9.2 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.59, HTS.

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

A copy of this 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 John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri

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See also:

• Tariff No.: 2101.12.54 - Preparation ov 10% sugar (Ch17 add US nte 3) w/basis of extract,essence or concentrate or w/basis of coffee,subj. quota of Ch17 add US nte 8
• Tariff No.: 2101.12.58 - Preparation ov 10% sugar (Ch17 add US note 3) w/ basis of extract, essence or concentrate or w/ basis of coffee, ov Ch17 add US note 8 quota
• 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.: 9904.17.59 - Articles w/ov 10% by dry wt. of sugars, in Ch. 17 addl US note 3, in 1806.20.77, 2101.10.58 & 2101.20.58, entered in quantity safe. pd.