CLA-2-19:RR:NC:2:228 A89419
2105.00.4000
Mr. Jean-Christophe Terzaghi
Boncolac S.A.
203 av. des Etats-Unis
BP 2057
31018 Toulouse Cedex France
RE: The tariff classification of frozen dessert products from France
Dear Mr. Terzaghi:
In your letter dated October 31, 1996 you requested a tariff classification
ruling.
Descriptive literature for eleven items was submitted with earlier
correspondence. Nine products - Red Fruits Charlotte, Lemon Meringue Pie,
Coconut Tart, Basque Cake, Tarte Tatin, Blueberry Tart, Raspberry Tart, Black
Forest Cake, and Bourdaloue Pear Tart, are fully-baked products composed of cake
layers or pastry shells filled or topped with fruit, mousse, or sweet creams.
Catalanes Vanilla is a vanilla-flavored mousse made from skimmed milk, sugar,
vegetable fat, egg yolks, flavoring, gelling agents, acidifying agents, and
coloring, put up in a ceramic or aluminum baking dish. Profiteroles are puff
pastries filled with ice cream. All products will be imported in frozen
condition and, with the exception of the Profiteroles, are ready to consume
after thawing. Profiteroles must be eaten frozen.
The applicable subheading for the Catalanes Vanilla, 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 goods of headings 0401 to 0404,
not containing cocoa...other...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, Catalanes Vanilla 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 the cakes and tarts (Red Fruits Charlotte,
Lemon Meringue Pie, Coconut Tart, Basque Cake, Tarte Tatin, Blueberry Tart,
Raspberry Tart, Black Forest Cake, and Bourdaloue Pear Tart) will be
1905.90.1041, HTS, which provides for bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing cocoa...other...bread pastry cakes,
biscuits and similar baked products...whether or not containing chocolate,
fruit, nuts or confectionery...frozen... pastries, cakes and similar sweet baked
products. The rate of duty will be free.
The applicable subheading for the Profiteroles, if imported in quantities
that fall within the limits described in additional U.S. note 10 to chapter 4,
will be 2105.00.3000, HTS, which provides for ice cream and other edible ice,
whether or not containing cocoa...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 20 percent ad
valorem. If the quantitative limits of additional U.S. note 10 to chapter 4
have been reached, the Profiteroles will be classified in subheading
2105.00.4000, HTS, and dutiable at the rate of 56.1 cents per kilogram plus 19
percent ad valorem. In addition, products classified in subheading
2105.00.4000, HTS, will be subject to additional duties based on their value, as
described in subheadings 9904.04.67 to 9904.04.74, 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 212-466-5760.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division