CLA-2-19:RR:NC:228 I87776
Mr. John M. Peterson
Neville Peterson LLP
80 Broad Street
New York, NY 10004
RE: The tariff classification of dessert products from Mexico
Dear Mr. Peterson:
In your letter dated October 22, 2002, on behalf of Groupe Danone/The Dannon Company, Inc., Tarrytown, NY, you requested a tariff classification ruling.
Samples, ingredients breakdown, and a description of the manufacturing process were submitted with your letter. The samples were examined and disposed of. Dannette Custard, vanilla and chocolate flavored, are cooked, ready to eat foods in the form of moderately thick, creamy products packed in foil-sealed plastic cups containing 100 grams, net weight. The products are firm enough to hold a plastic spoon upright, and when scooped out, remain on the spoon. Ingredients common to both products are skim milk, sugar, cream, starch, skim milk powder, gelatin, and tetrasodium pyrophosphate. The chocolate-flavored product also contains cocoa powder and powdered chocolate; the vanilla-flavored item contains vanillin flavor, annato color and curcumin color. Danette Flan is a ready to eat, yellow-colored, soft yet moderately firm product, put up in foil-sealed plastic cups containing 100 grams, net weight. Easily removed from the cup, it retains the pyramid-like shape imparted by the container. Eaten from the cup or plate, the flan is easily “cut” with a spoon. Flan is composed of skim milk, sugar, cream, caramel, skim milk powder, eggs, carrageenan, vanillin, tetrasodium pyrophosphate, and color. Dany Gelatin Dessert, in seven different flavors, is a food product with a firm gel structure, packed in foil-sealed plastic cups containing 100 grams, net weight. Regardless of flavor, the gelatin desserts all contain water, sugar, gelatin, citric acid, flavor, and sodium citrate. Depending on variety, the gelatin desserts may also contain added color.
The applicable subheading for the Danette Custard will be 1901.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…puddings ready for immediate consumption without further preparation. The rate of duty will be free.
The applicable subheading for the Danette Flan, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…other…dairy products described in additional U.S. note 1 to chapter 4…other…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, the product will be classified in subheading 1901.90.4700, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem.
The applicable subheading for the Dany Gelatin Desserts will be 2106.90.5830, HTS, which provides for food preparations not elsewhere specified or included…other…of gelatin…put up for retail sale…containing sugar derived from sugar cane or sugar beets. The rate of duty will be 4.8 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,
National Commodity
Specialist Division