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NY R00920

October 25, 2004

CLA-2-21:RR:NC:2:228 R00920


TARIFF NO.: 2106.90.9995

Mr. Horacio Villalobos
Alimentos Natural Food Ltda.
Fernando de Arguello 7400
Vitacura, Santiago

RE: The tariff classification of frozen desserts from Chile.

Dear Mr. Villalobos:

In your letter dated September 17, 2004, and October 7, 2004, you requested a tariff classification ruling.

Ingredients breakdowns and pictorial literature were submitted with your first letter. Mango Mousse consists of 43.73 percent mango pulp, 24.87 percent water, 21.02 percent whipping base (vegetable oil), 9.40 percent condensed milk, and less than one percent each of gelatin and carrageenan. Strawberry Mousse consists of 34.75 percent strawberry, 26.24 percent water, 22.17 percent whipping base, 15.81 percent condensed milk, and less than one percent each of gelatin and carrageenan. The frozen desserts are retail packed in sealed plastic tubs containing 4.6 ounces, and are consumed in chilled condition after thawing.

The applicable subheading for the Strawberry Mousse and Mango Mousse will be 2106.90.9995, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or includedotherother otherfrozen. The rate of duty will be 6.4 percent ad valorem.

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 646-733-3029.


Robert B. Swierupski

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