CLA-2-18:S:N:N1:228

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of dessert premixes from Germany

Dear Mr. Ferrante:

In your letter dated April 7,1992, Dohler Foods, New Brunswick, NJ, you requested a tariff classification ruling. Ingredients breakdowns and five samples accompanied your letter. The samples were examined and disposed of. The products, described as premixes for mousse dessert preparations, are powders consisting of most of the ingredients necessary to make a complete dessert mix. Products identified as No. 6841 (banana), No. 6853 (chocolate), No. 6896 (lemon), No. 6903 (hazelnut), and No. 6907 (fruit of the forrest [sic]) all contain dried glucose syrup, gelatine, modified food starch, carrageenan, natural and artificial flavors, and, except for the chocolate product, salt. Other ingredients, depending on variety, are citric acid, banana flakes, cocoa powder, coffee powder, lemon juice powder, dried caramel syrup, beta-carotene, and red beet powder. The premixes will be imported in 25-kilogram bags. After importation, Dohler will add additional dry ingredients to these products, package them, and sell the finished, "All-in-One" mousse mix to pastry chefs.

The applicable subheading for premix No. 6853 (chocolate) will be 1806.20.8095, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other. The rate of duty will be 10 percent ad valorem.

The applicable subheading for premix No. 6841 (banana), No. 6896 (lemon), No. 6903 (hazelnut), and No. 6907 (fruit of the forrest), will be 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included... other...other...other. The rate of duty will be 10 percent ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport