The tariff classification of dessert products from France

NY 856496 Oct 11, 1990 CLA-2-19:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 1901.90.3030 Mr. Philippe Caradec Max N. Berry 3213 O Street, N.W. Washington, D.C. 20007 RE: The tariff classification of dessert products from France Dear Mr. Caradec: In your letter dated September 19, 1990, on behalf of French Cheese Producers, Inc., White Plains, New York, you requested a tariff classification ruling. Ingredients breakdowns for five, and samples of two "dessert puddings" were submitted with your letter. The coffee and caramel flavored samples are ready to eat dessert products put up in sealed plastic tubs containing 125 grams, net weight. The coffee flavored dessert is said to be composed of 68 percent milk, 13 percent sugar, 7 percent skim milk, 3 percent cream, 3 percent modified starch, and 2 percent flavor, color, carrageenan and salt. The caramel dessert consists of 71 percent milk, 9 percent sugar, 4 percent skim milk, 3 percent glucose syrup, 3 percent modified starch, one percent cream, and 9 percent caramel, caramel flavor, carrageenan and salt. Both products have a creamy but fairly loose consistency. Neither is capable of holding a plastic spoon in position, and, when scooped out, readily fall over the sides of the utensil. The caramel dessert pours easily, as does the coffee flavored item, albeit at a somewhat slower rate. The applicable subheading for the coffee and caramel flavored desserts will be 1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404...other...articles of milk or cream not specially provided for...provided for in subheading 9904.10.60. The duty rate will be 17.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the vanilla, chocolate, and hazelnut flavored desserts. Your request for a classification ruling should include samples of each product, and a full description of the manufacturing process. In addition, please indicate if the starch used in their production is a pre- gelatinized starch. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport