HQ 085028: Frozen Desserts

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      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





















                                         -2-


          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

















                                         -3-


          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.

























                                         -4-


          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
                                        Commercial Rulings Division






























          6 cc: A.D., N.Y., Seaport
          J. Hurley library/peh
          085028