The tariff classification of dessert products from France

NY I83034 June 24, 2002 CLA-2-19:RR:NC:2:228 I83034 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Mr. Louis Marino Schratter Foods Incorporated 149 New Dutch Lane Fairfield, NJ 07004 RE: The tariff classification of dessert products from France Dear Mr. Marino: In your letter dated June 4, 2002 you requested a tariff classification ruling. Samples and a description of the manufacturing process accompanied your letter. The samples were examined and disposed of. Elle & Vire Long Life Dairy Dessert are ready to eat dessert products with a pudding-like appearance, put up in foil-sealed plastic cups or in one-liter Tetra Brick packages. Ingredients common to the vanilla and chocolate flavored product are whole milk, “lactose solution,” liquid sugar, modified corn starch, concentrated skim milk, carrageenan, and salt. The vanilla-flavored product also contains glucose syrup and lutein, and the chocolate-flavored product contains cocoa and chocolate powder. Both products have a creamy but fairly loose consistency. Both pour easily, neither is capable of holding a plastic spoon in position, and, when scooped out, readily fall over the sides of the utensil. The applicable subheading for these products, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 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 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division