H83352 H8 Ruling Active

The tariff classification of Product TM77E Felchlin Grand Cru Maracaibo Mousse from Switzerland

Issued July 19, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.5900, 1806.90.5500

Headings: 1806

Product description

You sent descriptive literature, copies of shipping labels, and a sample with your request. The subject merchandise is Product TM77E Felchlin Grand Cru Maracaibo Mousse. This product will be imported in 750-gram bags, packed nine in a 6.75-kg case. It will be blended with milk and used to prepare ganaches, mousses, and chocolate desserts. This brown granular product is said to consist of 49.62 percent cocoa mass, 31.58 percent sugar, 10.38 percent cocoa butter, 3.3 percent glucose syrup, 2.91 percent gelatine, 1.49 percent carrageenan, and traces of lecithin, water, and vanilla.

CBP rationale

The applicable subheading for Product TM77E Felchlin Grand Cru Maracaibo Mousse, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, 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 H83352 July 19, 2001 CLA-2-18:RR:NC:SP:232 H83352 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Product TM77E Felchlin Grand Cru Maracaibo Mousse from Switzerland Dear Mr. Schellenberger: In your letter dated June 26, 2001, you requested a tariff classification ruling. You sent descriptive literature, copies of shipping labels, and a sample with your request. The subject merchandise is Product TM77E Felchlin Grand Cru Maracaibo Mousse. This product will be imported in 750-gram bags, packed nine in a 6.75-kg case. It will be blended with milk and used to prepare ganaches, mousses, and chocolate desserts. This brown granular product is said to consist of 49.62 percent cocoa mass, 31.58 percent sugar, 10.38 percent cocoa butter, 3.3 percent glucose syrup, 2.91 percent gelatine, 1.49 percent carrageenan, and traces of lecithin, water, and vanilla. The applicable subheading for Product TM77E Felchlin Grand Cru Maracaibo Mousse, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, 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 duty rate will be 3.5 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 37.2 cents per kilo plus 6 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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