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NY K87536

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July 7, 2004
CLA-2-21:RR:NC:2:228 K87536

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.7800; 2106.90.8000

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada

RE: The tariff classification of a mousse powder from Switzerland

Dear Mr. Forbes:

In your letter dated June 24, 2004, on behalf of Barry Callebaut Canada, Inc., St. Hyacinthe, Quebec, Canada, you requested a tariff classification ruling.

An ingredients breakdown accompanied your letter. Product no. 71522 is a product in powder form used as an ingredient in the production of a white chocolate-flavored mousse. The powder consists of approximately 57 percent sugar, 12 percent skimmed milk powder, 11 percent hydrogenated vegetable fat, 7 percent cocoa butter, 4 percent emulsifiers and stabilizers, 3 percent glucose syrup, 3 percent gelatin, 2 percent wheat protein, one percent moisture, and less than one percent vanillin. The product will be imported in boxes containing 4.8 kilograms. The mousse is prepared by mixing the powder with cold water, whipping at high speed, and folding in whipped cream.

The applicable subheading for this product (no. 71522), 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 includedotherother containing over 10 percent by weight of milk solidsotherarticles 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 70.4 cents per kilogram plus 8.5 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

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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See also:

• 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.: 9904.17.49 - 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