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HQ 085028

November 8, 1989

CLA-2 CO:R:C:G 085028

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0010, 1901.90.2500, 1905.90.1040, HTSUS

B.J. Harding
First Secretary (Agriculture)
British Embassy
3100 Massachusetts Avenue NW
Washington, D.C. 20008

RE: Frozen Desserts

Dear Mr Harding:

Your letter of July 10,1989, concerns the tariff classification of certain frozen desserts made by the Northern Foods Company under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Description of various dessert products, along with composition statements, were submitted.

1) Pot Au Chocolat was described as a rich dark chocolate mousse, decorated with fresh cream and consisting of:

Components Percentage

Cream (40% milk fat) 37.50
Chocolate 26.77
Sugared Egg Yolk 21.40
Water 7.40
Butter 4.18
Cocoa Powder 1.60
Egg White 1.20

The chocolate mousse is classifiable under the provision for other chocolate and food preparations containing chocolate, in subheading 1806.90.0010,HTSUS, and subject to the quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended, in subheading 9904.10.63, HTSUS. This quota provision applies to chocolate classified in 1806.90 which contains over 5.5 percent by weight butterfat. The quota allotment for the United Kingdom is 3,379,297 kgs.

2) Rice Pudding
Components Percentage

Skimmed Milk (0.3% milk fat) 73.56
Cream (40% milk fat) 13.00
Rice 8.78
Sugar 4.66

The rice pudding is a cooked, sweetened dessert product containing a farinaceous substance, rice, and is ready-to-eat. It is assumed that it has the creamy consistency characteristic of puddings and therefore is classifiable under the provision for puddings ready for immediate consumption without further preparation in subheading 1901.90.25, HTSUS.

3)Fruit Fools-(Bramley Apple, Gooseberry, Strawberry, Summer Fruits, and Rhubarb). They are all described as desserts made with whipped cream and yogurt. A typical composition was as follows:

Approximate
Component Percentage

Cream (32% milkfat) 23
Yogurt 22
Sugar 8
Water 6
Gelatin 3
Other 3

The "Fools",depending on the flavor, contain from 40.81 to 45.86 percent, by weight of a combination of cream and yogurt. Accordingly, they would be classifiable under the provision for other food preparations of goods of headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a
proportion by weight of less than 10 percent, not elsewhere specified or included...articles of milk or cream not specially provided for, in subheading 1901.90.3040, HTSUS, and subject to the quota restrictions of subheading 9904.10.60,HTSUS.

4) Fresh Cream Trifle ( Raspberry, Cherry and Chocolate, Fruit, Peach and Passion Fruit)

These are desserts made from a sponge cake biscuit layered between a fruit and cream mixture, and topped with cream. They are bakers' wares as described in heading 1905. The Explanatory Notes state that pastries which contain ingredients such as flour, starches, butter, sugar, milk, cream, eggs, cocoa, yeast and leavening are included in the heading for bakers' wares. Therefore, the Trifles would be classifiable in the provision for other bread, pastry, cakes, biscuits, and other bakers' wares, and similar baked products, whether or not containing chocolate, fruit, nuts or confectionary, frozen, in subheading 1905.90.1040, HTSUS.

5) Plum Scone Cobbler is a fruit pie without a bottom crust, made with a cooked fruit mixture (plums, water, sugar, gelatin, citric acid), in an aluminum foil dish, topped with a baked scone topping, packed and frozen. This product would also be classifiable under subheading 1905.90.1040, HTSUS.

6) Fruit Compote- Summer Fruits- described as lightly cooked Redcurrants, blackcurrants, and raspberries. They are mixed with sugar and water, raspberry concentrate and pectin, heat treated, cooled, packed and frozen. If the containers are airtight, the compotes are classifable under the provision for fruit, otherwise prepared or preserved, mixtures: in airtight containers, and not containing apricots, citrus fruits, peaches or pears, in subheading 2008.92.1000, HTSUS. If not in airtight containers, the fruit compotes will be classified in subheading 2008.92.9090, HTSUS.

HOLDING:

Chocolate Mousse is classifiable in subheading 1806.90.0010, HTSUS, and dutiable at the rate of 7 percent ad valorem. It is also subject to the quota restraints of subheading 9904.10.63, HTSUS.

Rice pudding is classifiable under subheading 1901.90.2500, HTSUS, and is duty free.

The "Fools" are classifiable under subheading 1901.90.3040, HTSUS, and dutiable at the rate of 17.5 percent ad valorem. They are also subject to the quota restraints of subheading 9904.10.60, HTSUS.

The Fruit Trifles and Plum Cobbler are classifable in subheading 1905.90.1040, HTSUS, and are duty free.

The Fruit Compotes, if in airtight containers are classifiable in subheading 2008.92.1000, HTSUS, and dutiable at the rate of 7 percent ad valorem. If not in airtight containers, they are classifiable in subheading 2008.92.9090, HTSUS and dutiable at the rate of 17.5 percent ad valorem

Sincerely,

John Durant, Director

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See also:

• Tariff No.: 1901.90.25 - Puddings, ready for immediate consumption without further preparation
• Tariff No.: 1905.90.10 - Bread, pastry, cake, biscuit and similar baked products nesi, and puddings whether or not containing chocolate, fruit, nuts or confectionery
• Tariff No.: 2008.92.10 - Mixtures of fruit or edible parts of plants, in airtight cont. excl. apricots, citrus, peaches or pears (incl. canned tropical fruit salad)
• Tariff No.: 2008.92.90 - Mixtures of fruit or other edible parts of plants, otherwise prepared or preserved, nesi (excluding tropical fruit salad)