The tariff classification of frozen desserts from Chile.

NY H87142 February 11, 2002 CLA-2-18:RR:NC:2:228 H87142 CATEGORY: Classification TARIFF NO.: 1806.32.9000, 2106.90.8200, 2106.90.9995 Mr. Horacio Villalobos Alimentos Natural Food Ltda. Lo Beltran 1781, Vitacura Santiago, Chile RE: The tariff classification of frozen desserts from Chile. Dear Mr. Villalobos: In your letter dated September 27, 2001, your undated letter received October 2, 2001 and letter dated January 16, 2002, you requested a tariff classification ruling. Ingredients breakdowns, pictorial literature, and a sample of the packaging for five frozen desserts were submitted with your first letter. Almond Chocolate Mousse, Mint Chocolate Mousse, Dulce de Leche Mousse, Chilean Papaya Mousse, and Raspberry Mousse are said to be soft, loaf-shaped desserts with a variety of toppings. Each are made from “vegetal cream” (vegetable oil), gelatin, condensed milk, and water. Depending upon the flavor, the desserts may contain chocolate powder, cocoa powder, sugar, carrageenan, papaya, raspberry, almonds, dulce de leche, mint flavoring, and coloring. Each measures 7-1/2 x 4 x 3 inches, weighs 30.8 fl. oz., and is packed for retail sale in a plastic tub within a box. The desserts are imported frozen but are not consumed in that condition. Instructions on the package direct the user to unmold the product and wait approximately two hours before eating. The applicable subheading for the Almond Chocolate Mousse and Mint Chocolate Mousse will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa, other, in blocks, slabs or bars, not filled, other, other. The general rate of duty will be 6 percent ad valorem. The applicable subheading for the Dulce de Leche Mousse will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Chilean Papaya Mousse and Raspberry Mousse will be 2106.90.9995, HTS, which provides for food preparations not elsewhere specified or included, other, other, other, frozen. The rate of duty will be 6.4 percent ad valorem. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division