CLA-2-21:RR:NC:N2:228 R03483
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec H3K 3K9 Canada
RE: The tariff classification of a mousse mix from Switzerland
Dear Mr. Forbes:
In your letter dated March 16, 2006, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.
Product no. 71527 is described as an instant powder for mousse with a white chocolate flavor, imported in 4.8 kilogram plastic bags. The mix is said to be composed of approximately 57 percent sugar, 12 percent skimmed milk powder, 11 percent vegetable fat, 7 percent cocoa butter, 4 percent glucose syrup, 4 percent emulsifier, 3 percent gelatin, 2 percent wheat protein, and less than one percent, each, of flavor, stabilizer, and acidity regulator. A mousse product is prepared by combining the powder with water, mixing at high speed, folding in whipped cream, and chilling.
The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.8000, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 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