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NY 860789

Mar 6, 1991



TARIFF NO.: 1806.20.6000; 1901.90.3030

Ms. Hildegard Pollak
Lentia Enterprises, Ltd.
121A - 1776 Broadway Street
Port Coquitlam, B.C. Canada V3C 2M8

RE: The tariff classification of mousse mixes from Canada

Dear Ms. Pollak:

In your letters dated February 13, 1991 and January 3, 1991, you requested a tariff classification ruling.

Samples and ingredients breakdowns accompanied your January letter. The samples were examined and disposed of. Product No. LEN 4002, Mousse Plus Chocolate, is a brown powder composed of sugar, vegetable fat, lactose, cocoa powder, gelatine, and emulsifiers. Product No. LEN 4001, Mousse Plus Neutral, is a white powder consisting of sugar, skim milk powder, vegetable fat, lactose, gelatine, and emulsifiers. The former, when combined with cold milk, whipped and chilled, makes a chocolate flavored mousse dessert. The latter is to be combined with cold water and fruit juice or concentrate, whipped and chilled, to prepare a mousse dessert whose flavor will depend on the juice that is used. Both mixes will be imported in 5 kilogram pails, and marketed to the food service industry.

The applicable subheading for the Mousse Plus Chocolate will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...confectioners' coatings and other products (except confectionery) containing by weight not less then 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the Mousse Plus Neutral will be 1901.90.3030, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included...articles of milk or cream not specially provided for...other...provided for in subheading 9904.10.60. The duty rate will be 17.5 percent ad valorem.

Goods classifiable under subheadings 1806.20.6000 and 1901.90.3030, HTS, which have originated in the territory of Canada, will be entitled to a 1.7 and 12.2 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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