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E89834 E8 Ruling Active

The tariff classification of Chocolate Mousse Mix from Switzerland and/or Germany

Issued November 22, 1999 by U.S. Customs and Border Protection.

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E8 E89834 (November 22, 1999)

Tariff classification

HTS codes: 1806.90.5900, 1806.90.5500

Headings: 1806

Product description

You supplied descriptive literature with your request. The subject merchandise is a chocolate mousse mix, product #7215205, a powder which will be imported in 0.4 kilogram bags. This item is said to contain 54.78 percent sugar, 18.99 percent reduced fat cocoa powder, 8.86 percent vegetable fat, 3.85 percent glucose syrup, 3.72 percent skim milk powder, 3.47 percent gelatin, 2.26 percent vegetable protein, 3.1 percent emulsifier, and traces of water, stabilizers, flavors, and vanillin.

CBP rationale

The applicable subheading for the chocolate mousse mix, product #7215205, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY E89834 November 22, 1999 CLA-2-18:RR:NC:SP:232 E89834 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Raymond Dube ROE Logistics 474 Rue McGill Suite 300 Montreal, Canada H2y 2H2 RE: The tariff classification of Chocolate Mousse Mix from Switzerland and/or Germany Dear Mr. Dube: In your letter dated October 19, 1999, on behalf of Barry Callebaut USA, Inc. of St. Albans, Vermont, and Barry Callebaut Canada of St. Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is a chocolate mousse mix, product #7215205, a powder which will be imported in 0.4 kilogram bags. This item is said to contain 54.78 percent sugar, 18.99 percent reduced fat cocoa powder, 8.86 percent vegetable fat, 3.85 percent glucose syrup, 3.72 percent skim milk powder, 3.47 percent gelatin, 2.26 percent vegetable protein, 3.1 percent emulsifier, and traces of water, stabilizers, flavors, and vanillin. The applicable subheading for the chocolate mousse mix, product #7215205, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: 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 4.1 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 1806.90.5900, HTS, and dutiable at the rate of 38.3 cents per kilogram plus 6.2 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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