The tariff classification of Chocolate Mousse from Switzerland

NY G81469 September 22, 2000 CLA-2-18:RR:NC:SP:232 G81469 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Chocolate Mousse from Switzerland Dear Mr. Schellenberger: In your letter dated September 7, 2000, you requested a tariff classification ruling. You sent descriptive literature and a sample with your request. The merchandise in question is Product TM78E Maracaibo Chocolate Mousse which will be imported ready to use. It will be imported in 3.5-kilogram pails and will be used to cakes, to prepare mousses and chocolate desserts. It is said to consist of 36.51 percent cocoa mass, 32.55 percent sugar, 13.78 percent cocoa butter, 6.56 percent cream powder, 3.3 percent glucose syrup, 2.91 percent gelatin, 2.38 percent skimmed milk powder, 1.49 percent carrageenan, and traces of water, lecithin, and vanilla. Its milk fat content is said to be 4.3 percent. The applicable subheading for the Product TM78E Maracaibo Chocolate Mousse, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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 10 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 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, 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