The tariff classification of dessert products from Canada

N015908 September 5, 2007 CLA-2-19:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300; 1901.90.4600; 1901.90.4700 Mr. Brian Kavanaugh Deringer Consulting Group One Lincoln Blvd. Rouses Point, NY 12979 RE: The tariff classification of dessert products from Canada Dear Mr. Kavanaugh: In your letter dated August 10, 2007, on behalf of Marie Morin Canada, Inc., Brossard, PQ, Canada, you requested a tariff classification ruling. Descriptive literature, ingredients breakdowns, and a sample of the box in which the goods will be imported, accompanied your letter. The sample box was examined and disposed of. Marie Morin brand Crème Brulee, Crème Coffee, and Crème au Caramel are fully cooked custard desserts, imported in frozen condition, in single-serving glass ramekins containing 110-grams, six units in a retail package. A 3-gram sugar pouch is also placed inside the Crème Brulee retail package. The Crème Brulee dessert consists of approximately 47 percent cream, 23 percent milk, 14 percent egg yolks, 12 percent sugar, 5 percent egg whites, and less than one percent vanilla. The Crème Coffee dessert is said to be composed of approximately 46 percent cream, 23 percent milk, 14 percent egg yolks, 12 percent sugar, 4 percent egg whites, and one percent coffee flavor. Crème au Caramel is said to contain approximately 60 percent milk, 18 percent eggs, 12 percent sugar, 10 percent caramel, and one percent vanilla. The applicable subheading for the Crème Brulee and Crème Coffee 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 (HTSUS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…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, these two products 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. The applicable subheading for the Crème au Caramel, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…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, this 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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