Classification of Mousse au Chocolat White

HQ 954121 August 23, 1993 CLA-2-CO:R:C:F 954121 K CATEGORY: Classification TARIFF No.: 1901.90.3030; 9904.10.60 Mr. Beat Herrmann Max Felchin Inc., Schwyz Swiss Chocolate Manufacturers Main Street 63 CH-6430 Schwyz Switzerland RE: Classification of Mousse au Chocolat White Dear Sir: This is in response to your request of March 31, 1993, for a classification ruling for merchandise referred to as Mousse au Chocolat White. A sample was submitted. FACTS: Products numbered TM 73E and TM 74E, are both described as Mousse au Chocolat White, consisting of granulated white chocolate powders that are composed of 37 percent sugar, 29 percent cocoa butter, 11 percent dry glucose, 11 percent cream milk powder, 4 percent gelatin, 3 percent skimmed milk powder, and less than one percent each of emulsifiers and hazelnuts. The powders are used as the base ingredients for mousse desserts. The powdered mixtures are imported ready to use out of the bag and with the addition of water and fresh whipped cream, the mousse desserts are ready to be eaten. ISSUE: The issue is what is the tariff classification of the mousse base powdered mixtures. LAW AND ANALYSIS: The General Rules of Interpretation (GRI), Harmonized Tariff Schedule of the United States (HTSUS), governs the classification of merchandise under the tariff schedule. GRI 3(b) provides that -2- mixtures, composite goods consisting of different materials which cannot be classified in accordance with the preceding GRI, shall be classified as if they consisted of the material which gives them their essential character, insofar as this criterion is applicable. We conclude that GRI 3(b) governs the classification of the merchandise as described above. The mixtures contain significant quantities of a dairy ingredient (14 percent of milk powder) and fat (29 percent cocoa butter), and a small quantity of stabilizer (4 percent gelatin). In our opinion, the significant quantity of a dairy ingredient in products intended to create dairy desserts forms the basis of the mixtures and gives them their essential character. Accordingly, the mixtures, numbered TM 73E and TM 74E, are classifiable in subheading 1901.90.3030, HTSUS, as other articles of milk of food preparations of headings 0401 to 0404, and subject to quota provided for in subheading 9904.10.60. HOLDING: Products described above as Mousse au Chocolat White, powdered mixtures containing a significant quantity of a dairy ingredient (milk) intended to create dairy desserts, are classifiable in subheading 1901.90.3030, HTSUS, with duty at 17.5 percent ad valorem and are subject to quota provided for in subheading 9904.10.60. Sincerely, John Durant, Director Commercial Rulings Division