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NY I86809





October 7, 2002

CLA-2-21:RR:NC:2:228 I86809

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.5870; 2106.90.9500; 2106.90.9700

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
One Lincoln Blvd. Suite 225
Rouses Point, NY 12979

RE: The tariff classification of mousse mixes from Canada

Dear Mr. Kavanaugh:

In your letter dated September 17, 2002, on behalf of Aliments E.D. Foods Inc., Point Claire, PQ, Canada, you requested a tariff classification ruling.

Samples and ingredients breakdowns accompanied your letter. The samples were examined and disposed of. The products are powders, packed in 5-kilogram pails or 50-pound cartons for institutional buyers, used as the base ingredient for mousse desserts. Purchasers will combine the power with cream and/or water or fruit puree, whip and chill to create the dessert product. Kiwi Mousse Mix 256188 consists of sugar, gelatin, freeze dried kiwi, citric acid, flavors, poppy seeds, canola oil, corn syrup solids, lemon juice solids, and color. White Chocolate Mousse Mix 256193 D contains sugar, corn syrup solids, gelatin, and flavors. Neutral Mousse Mix 256175 consists of sugar (over 10 percent, by dry weight), dextrose, gelatin, corn starch, citric acid, mono and diglycerides, and sodium stearoyl-lactylate. Strawberry Mousse Mix 255643 is composed of sugar, dextrose, freeze dried strawberries, gelatin, flavors, citric and malic acid, dehydrated beets, canola oil, ethylmaltol, maltodextrin, corn starch, and acacia gum. Raspberry Mousse Mix 255517 is a blend of sugar, dextrose, freeze dried raspberries, gelatin, flavor, corn syrup solids, dehydrated beets, citric acid, canola oil, and wheat starch.

The applicable subheading for the Kiwi Mousse Mix and the White Chocolate Mousse Mix will be 2106.90.5870, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherof gelatinothercontaining sugar derived from sugar cane and/or sugar beets. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the Neutral Mousse Mix, the Strawberry Mousse Mix, and the Raspberry Mousse Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or includedotherotherarticles 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 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem.

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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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