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NY 846303

CLA-2-19:S:N:N1:228 846303


TARIFF NO.: 1901.90.9060

Ms. Valerie L. Matthews
C. J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of mousse mixes from Canada.

Dear Ms. Matthews:

In your letter dated October 12, 1989, on behalf of Oetker Limited, you requested a tariff classification ruling.

Ingredients breakdowns and samples of five products were submitted with earlier correspondence. Chocolate, mocha, vanilla, strawberry and lemon flavor mousse are dry mixes in retail packages. All contain varying quantities of dextrose, fructose, whipping agent, sugar (less than 10 percent), modified starch, and emulsifier. Depending on variety, some mixes may contain instant gelatin, salt, cocoa powder, instant coffee, natural and/or artificial flavor and color, fumaric acid, sodium citrate, and tetrasodium pyrophosphate. A dessert is prepared by adding cold milk, mixing until thickened, and chilling.

The applicable subheading for the mousse mixes will be 1901.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 percent...other...other...put up for retail sale. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1901.90.9060, HTS, which have originated in the territory of Canada, will be entitled to a 9 percent ad valorem rate of duty 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). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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