The tariff classification of frozen desserts from the United Kingdom

N245612 September 23, 2013 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Kate Lucas Gü Noble Desserts Holding Limited Unit 1, 2 Shepherds Building Rockley Road London W14 ODA United Kingdom RE: The tariff classification of frozen desserts from the United Kingdom Dear Ms. Lucas: In your letter dated August 21, 2013, you requested a tariff classification ruling. Ingredients breakdown, manufacturing flow charts and samples accompanied your letter. Samples were examined and disposed of. The subject merchandise is Gü brand dessert products: Hot Chocolate Soufflés and Gü Mini Pots of Chocolate Ganache. Both dessert products are imported frozen, but sold chilled on retail shelves. The consumer will heat the desserts prior to consumption. Gü Hot Chocolate Soufflés is said to contain cocoa mass, sugar, cocoa butter, and emulsifier: soya lecithin, vanilla, water, sodium alginate E401carrageenan E407 and potassium sorbate. It is retail packed in a glass ramekin with a sealed foil lid; two ramekins sealed in an outer cardboard package net weight 4.37 ounces (124 grams). Gü Mini Pots of Chocolate Ganache is said to contain cocoa mass, sugar, cocoa butter, and emulsifier: soya lecithin, natural vanilla, glucose syrup and potassium sorbate. It is retail packed in a tiny (1½" diameter, 2? high) plastic “pot” with a sealed foil lid; three “pots” sealed in an outer cardboard package net weight 4.55 ounces (129 grams). The applicable subheading for the Gü Hot Chocolate Soufflés and the Gü Mini Pots of Chocolate Ganache, will be 1806.90.9090, Harmonized Tariff Schedule of the United States Annotated (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. 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, Myles B. Harmon Acting Director National Commodity Specialist Division