CLA-2-19:OT:RR:NC:N2:231
Maryse Verret
Overseas Food Trading
28 W 11th Street Bayonne, NJ 07024
RE: The tariff classification of Mousse from France
Dear Ms. Verret:
In your letter dated April 5, 2023, you requested a tariff classification ruling.
There are two products under review as follows:
Coffee and Egg Mousse is composed of white chocolate, cream, butter, egg white, egg yolk, coffee extract, and pectin (gelling agent). The milk solid content is 24.7 percent.
Salted Butter Caramel and Egg Mousse is composed of cream, white chocolate, egg white, butter, egg yolk, salted butter caramel with Guérande, salt, pectin (gelling agent) and natural caramel flavoring. The milk solid content is 23 percent.
Both frozen products are packed and shipped to the United States in six cardboard pots closed with an aluminum lid, grouped together by printed cardboard packaging with each pot consisting of a total net weight of 14.8 ounces.
The applicable subheading for the above-described Mousse products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, Harmonized Tariff Schedule of the United States (HTSUS), 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, the products will be classified in subheading 1901.90.6200, HTSUS, which provides for: “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other.” The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division