The tariff classification of pudding and yogurt mousse mixes from Canada.

NY E87826 October 20, 1999 CLA-2-18:RR:NC:2:228 E87826 CATEGORY: Classification TARIFF NO.: 1806.90.9090, 2106.90.8200 Mr. Travis Hull PBB Global Logistics 434 Delaware Ave. Buffalo, NY 14202 RE: The tariff classification of pudding and yogurt mousse mixes from Canada. Dear Mr. Hull: In your letters dated August 16, 1999 and September 28, 1999, on behalf of Advitech Solutions Inc., Quebec, Canada, you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted with your second letter. The samples are packets of Promedis USA, Instant Hyperproteinic Mix powdered mixes to make flavored puddings or mousse desserts. The Strawberry Yogurt Mousse and Raspberry Yogurt Mousse are pink colored powders consisting of milk protein concentrate (over 10 percent), calcium caseinate, albumen powder, freeze dried strawberry or raspberry powder, raftilose, carrageenan gum, artificial sour cream powder, lemon juice powder, artificial and natural strawberry or raspberry flavors, sour cream powder, artificial cream cheese flavor, beet powder, yogurt powder, aspartame, potassium sorbate, ethyl maltol, and vitamins. The Vanilla, Butterscotch, and Chocolate pudding mixes are off-white and light brown colored powders consisting of calcium caseinate, milk protein concentrate (over 10 percent), polydextrose, vanilla, chocolate or butter-toffee flavor, salt, zanthane gum, aspartame, potassium sorbate and vitamins. The Chocolate Pudding also contains cocoa powder, and ethyl maltol. The Butterscotch Pudding also contains caramel flavor, caramel color powder, beta carotene, and ethyl maltol. The mixes are put up in pouches containing approximately 1 ounce, net weight, 200 pouches to a carton. To prepare the finished products, the user adds 5 ounces of cold water per packet, and either stirs to make the puddings, or shakes in a sealed bowl to make the mousses. They will be distributed by clinics for treatment of obesity. The applicable subheading for the Chocolate Pudding mix will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other…other. The rate of duty will be 6.2 percent ad valorem. The applicable subheading for the Strawberry Yogurt Mousse, Raspberry Yogurt Mousse, Vanilla, and Butterscotch pudding mixes will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 7 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division