HQ 954121: Classification of Mousse au Chocolat White

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 954121 


                         August 23, 1993

CLA-2-CO:R:C:F 954121 K

CATEGORY: Classification

TARIFF No.: 1901.90.3030; 9904.10.60

Mr. Beat Herrmann
Max Felchin Inc., Schwyz
Swiss Chocolate Manufacturers
Main Street 63 CH-6430 Schwyz
Switzerland

RE: Classification of Mousse au Chocolat White

Dear Sir:

     This is in response to your request of March 31, 1993, for a
classification ruling for merchandise referred to as Mousse au
Chocolat White.  A sample was submitted.

FACTS: 

     Products numbered TM 73E and TM 74E, are both described as
Mousse au Chocolat White, consisting of granulated white
chocolate powders that are composed of 37 percent sugar, 29
percent cocoa butter, 11 percent dry glucose, 11 percent cream
milk powder, 4 percent gelatin, 3 percent skimmed milk powder,
and less than one percent each of emulsifiers and hazelnuts.  The
powders are used as the base ingredients for mousse desserts. 
The powdered mixtures are imported ready to use out of the bag
and with the addition of water and fresh whipped cream, the
mousse desserts are ready to be eaten.

ISSUE:
     
     The issue is what is the tariff classification of the mousse
base powdered mixtures.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI), Harmonized Tariff
Schedule of the United States (HTSUS), governs the classification
of merchandise under the tariff schedule.  GRI 3(b) provides that
                               -2-

mixtures, composite goods consisting of different materials which
cannot be classified in accordance with the preceding GRI, shall
be classified as if they consisted of the material which gives 
them their essential character, insofar as this criterion is
applicable.  We conclude that GRI 3(b) governs the classification
of the merchandise as described above.

          The mixtures contain significant quantities of a dairy
ingredient (14 percent of milk powder) and fat (29 percent cocoa
butter), and a small quantity of stabilizer (4 percent gelatin). 
In our opinion, the significant quantity of a dairy ingredient in
products intended to create dairy desserts forms the basis of the
mixtures and gives them their essential character.  Accordingly,
the mixtures, numbered TM 73E and TM 74E, are classifiable in
subheading 1901.90.3030, HTSUS, as other articles of milk of food
preparations of headings 0401 to 0404, and subject to quota
provided for in subheading 9904.10.60.

HOLDING:

     Products described above as Mousse au Chocolat White,
powdered mixtures containing a significant quantity of a dairy
ingredient (milk) intended to create dairy desserts, are
classifiable in subheading 1901.90.3030, HTSUS, with duty at 17.5
percent ad valorem and are subject to quota provided for in
subheading 9904.10.60.

                         Sincerely,




                         John Durant, Director
                         Commercial Rulings Division