G80657 G8 Ruling Active

The tariff classification of baker’s wares from Switzerland.

Issued September 15, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.6600, 2106.90.6400

Headings: 2106

Product description

The sample was examined and disposed of. TM73E Mousse Au Chocolat White is cream colored granular product used by food service professionals to make mousses and desserts. It consists of 34.35 percent cocoa butter, 34.12 percent sugar, 16.25 percent whole milk powder, 6.82 percent skimmed milk powder, 3.30 percent glucose syrup, 2.91 percent gelatin, 1.49 percent carrageenan, and less than one percent of each of soya lecithin, water, malt extract powder, vanillin, and caramel flavor, and is put up in bags containing 0.675 kilograms, net weight. To make desserts, the product is combined with boiling water and whipped cream.

CBP rationale

The applicable subheading for the TM73E Mousse Au Chocolat White, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included.

Full text

NY G80657 September 15, 2000 CLA-2-21:RR:NC:2:228 G80657 CATEGORY: Classification TARIFF NO.: 2106.90.6400, 2106.90.6600 Mr. Claude Schellenberger Max Felchlin AG Main Street 63 CH-6431 Schwyz/Switzerland RE: The tariff classification of baker’s wares from Switzerland. Dear Mr. Schellenberger: In your letter dated August 16, 2000, you requested a tariff classification ruling. A sample and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of. TM73E Mousse Au Chocolat White is cream colored granular product used by food service professionals to make mousses and desserts. It consists of 34.35 percent cocoa butter, 34.12 percent sugar, 16.25 percent whole milk powder, 6.82 percent skimmed milk powder, 3.30 percent glucose syrup, 2.91 percent gelatin, 1.49 percent carrageenan, and less than one percent of each of soya lecithin, water, malt extract powder, vanillin, and caramel flavor, and is put up in bags containing 0.675 kilograms, net weight. To make desserts, the product is combined with boiling water and whipped cream. The applicable subheading for the TM73E Mousse Au Chocolat White, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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