The tariff classification of dessert products from France.

NY I86060 October 4, 2002 CLA-2-19:RR:NC:2:228 I86060 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 Mr. Louis Marino Schratter Foods, Inc. 149 New Dutch Lane Fairfield, NJ 07004 RE: The tariff classification of dessert products from France. Dear Mr. Marino: In your letter, dated September 3, 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 and Vire” brand “Light Dairy Desserts with Fruit” are ready to eat dessert products with a pudding-like appearance, and put up in foil-sealed plastic cups or in one-liter Tetra Brick packages. The ingredients are 76.17 percent milk (fat free), 10.10 percent fruit preparation, 10 percent water, 1.20 percent modified corn starch, 1 percent fiber, 0.80 percent milk protein, 0.50 percent pectin, 0.20 percent agar, 0.02 percent aspartame, and 0.001 percent coloring (cochineal extract for strawberry flavored product only). The products are available in the following flavors: strawberry, grapefruit, and prune. The products have a creamy, but fairly loose consistency. They pour easily, they are not capable of holding a plastic spoon in position, and when scooped out, they 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 1901.90.4600, 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…other…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 1901.90.4700, HTS, and dutiable at the rate of $1.035 per kilogram, plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4700, HTS will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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