802055 80 Ruling Active

The tariff classification of a mousse mix from Canada

Issued October 6, 1994 by U.S. Customs and Border Protection.

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80 802055 (October 6, 1994)

Tariff classification

HTS codes: 1806.20.8060

Headings: 1806

Product description

Samples and ingredients breakdowns accompanied your letter. Non-Dairy Chocolate Mousse is a brown powder, consisting of approximately 20 percent sugar, 26 percent cocoa powder, 20 percent icing sugar, 9 percent maltodextrin, 6 percent gelatin, 4 percent malt coloring, 4 percent skim milk powder, and less than one percent salt. The mix creates a mousse, after the addition of water and milk, and whipping. The powder will be imported in 5-kilogram pails.

CBP rationale

The applicable subheading for this mousse mix will be 1806.20.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.

Full text

NY 802055 October 6, 1994 CLA-2-18:S:N:N7:228 802055 CATEGORY: Classification TARIFF NO.: 1806.20.8060 Ms. H. Pollak Lentia Enterprises, Ltd. 17733 66th Avenue Surrey, B.C., Canada V3S 7X1 RE: The tariff classification of a mousse mix from Canada Dear Ms. Pollak: In your letter dated September 7, 1994 you requested a tariff classification ruling. Samples and ingredients breakdowns accompanied your letter. Non-Dairy Chocolate Mousse is a brown powder, consisting of approximately 20 percent sugar, 26 percent cocoa powder, 20 percent icing sugar, 9 percent maltodextrin, 6 percent gelatin, 4 percent malt coloring, 4 percent skim milk powder, and less than one percent salt. The mix creates a mousse, after the addition of water and milk, and whipping. The powder will be imported in 5-kilogram pails. The applicable subheading for this mousse mix will be 1806.20.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other... subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Strawberry Mousse (dairy), Maple Mousse (dairy), Chocolate Mousse (dairy), and Neutral Mousse (dairy or fruit juice). Your request for a classification ruling should state the purity of the lactose used in each mix, and, for the chocolate product, the percentage of fat in the cocoa powder. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport

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