CLA-2-21:RR:NC:2:232 A88728
Mr. Ernest Ferrante
Kuehne & Nagel
10 Exchange Place - 19th Floor
Jersey City, NJ 07302
RE: The tariff classification of Mousse Mixes from Germany.
Dear Mr. Ferrante:
In your letter dated October 21, 1996, on behalf of Dohler
America Inc., you requested a tariff classification ruling.
You submitted descriptive literature and samples with your
request. The subject merchandise is a ready-to-use mix for the
making of desserts and/or mousses with the addition of cold milk.
Samples of three different compositions and flavors were sent.
Product 3800, "All-in-One Mousse Orange", is a white powder which
is said to consist of 42 percent sugar, 15 percent skimmed milk
powder, 14 percent partly hardened vegetable fat, 6 percent sweet
whey powder, 5 percent emulsifier, 4.5 percent gelatin, 4.5
percent malto-dextrin, 3 percent dried orange granules, 2 percent
acidity regulator, 1.5 percent modified starch, 1 percent
thickener, 1 percent flavoring, and traces of citric acid and
coloring. Product 3733, "All-in-One Mousse Strawberry", is a
pink powder which is said to contain 42 percent sugar, 15 percent
skimmed milk powder, 14 percent partly hardened vegetable fat, 6
percent sweet whey powder, 5 percent emulsifier, 4.5 percent
gelatin, 4 percent malto-dextrin, 3 percent dried strawberry
pieces, 2 percent acidity regulator, 1.5 percent modified starch,
1 percent thickener, 1 percent beet root powder, and traces of
citric acid and flavoring. The third item is product 3799, "All-
in-One Mousse Mocha", a beige powder.
The applicable subheading for the orange and strawberry
mousse mixes, 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.
Your inquiry does not provide enough information for us to
give a classification ruling on the mocha mousse mix. Your
request for a classification ruling should include an ingredient
breakdown and description of what is meant by "mocha powder".
Are there cocoa solids in it? If so, what weight and percentage?
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
Director,
National Commodity
Specialist Division