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NY C82123

December 23, 1997

CLA-2-19:RR:NC:2:228 C82123


TARIFF NO.: 1901.90.4200, 1901.90.4300

Mr. Louis A. Marino
Schratter Foods, Inc.
72 Summit Avenue
Montvale, NJ 07645

RE: The tariff classification of Creme Brulee from France.

Dear Mr. Marino:

In your letter dated November 24, 1997, you requested a tariff classification ruling.

Samples, submitted with your letter, were examined and disposed of. "Elle & Vire" Creme Brulee is a creamy yellow custard-like product consisting of 75 percent cream, 12.9 percent sugar, 8.4 percent skim milk, 1.5 percent each of egg yolks and modified corn starch, and less than one percent each of carrageenan, natural vanilla flavor, riboflavin, and color. It will be imported in sterilized, aseptically-packed one-liter containers, and used by professional chefs to prepare a dessert product. The imported product will be heated on the stove, poured into ramekins, and chilled in the refrigerator. A fine coat of brown sugar is sprinkled onto the surface and caramelized.

The applicable subheading for the Creme Brulee, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.126 per kilogram plus 14.8 percent ad valorem. Effective January 1, 1998, the rate of duty for goods classified in subheading 1901.90.4300 will be $1.096 per kilogram plus 14.4 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

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 Stanley Hopard at 212-466-5760.


Robert B. Swierupski

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