The tariff classification of Chocolate Mousse from Italy

N200462 January 31, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. James DeLaurentis Emmi USA Inc. 100 Dutch Hill Road Orangeburg, NY 10962 RE: The tariff classification of Chocolate Mousse from Italy Dear Mr. DeLaurentis: In your letter dated January 12, 2012, you requested a classification ruling. Ingredient breakdown and samples were submitted with your request. Samples were examined and disposed of. Chocolate Sundae, Coffee Sundae, Chocolate Panna Cotta, Caramel Panna Cotta and Chocolate Mousse are all soft ready-to-eat desserts in a variety of flavors and toppings. Each is made from water, glucose syrup, skim milk powder, sugar, cream, stabilizer (sorbitol syrup), emulsifier (soy lecithin), corn starch, thickeners (carrageenan, xanthan gum, locust bean gum, and guar gum). Depending on the variety, the desserts may contain cocoa, cocoa butter, cocoa paste, reduced fat cocoa powder, cocoa mass, chocolate, coffee extract, vanilla pods and alcohol. The desserts are imported in frozen condition, individually packed for retail sale in plastic containers that must be thawed prior to eating. The applicable subheading for the Chocolate Mousse will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa…Other…Other…Other. The general rate of duty will be 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. Your inquiry does not provide enough information for us to give a classification ruling on the Chocolate Sundae, Coffee Sundae, Chocolate Panna Cotta and Caramel Panna Cotta. Your request for a classification ruling should include the complete ingredient breakdown by percentage weight along with a sample of each product. When this information is available, you may wish to consider resubmission of your request. If you have any questions regarding this matter, contact National Import Specialist Bruce Hadley at 646-733-3029. 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 Frank Troise at 646-733-3031. Sincerely, Thomas J. Russo Director National Commodity Specialist Division