NY 897391 - The tariff classification of frozen water ice bar on a stick, frozen water ice on a stick and frozen sherbet bar on a stick (chocolate covered) from Canada. - United States International Trade Commision Rulings

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NY 897391

May 23, 1994

CLA-2-21:S:N:N7:231 897391

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.0015; 9904.10.60; 2105.00.0090

Mr. Reginald Williams
A.N. Deringer, Inc.
Interstate 95
Houlton, ME 04730

RE: The tariff classification of frozen water ice bar on a stick, frozen water ice on a stick and frozen sherbet bar on a stick (chocolate covered) from Canada.

Dear Mr. Williams:

In your letter dated April 18, 1994, on behalf of Brookfield Ice Cream Ltd., Canada, you requested a tariff classification ruling.

The frozen water ice bar on a stick, contains: water (80.69%), sugar (13.73%), corn syrup solids (3.70%), flavor concentrate (1.23%), and less then one percent stabilizer, and citric acid. The frozen water ice on a stick, contains water (73.70%), sugar (18.00%), corn syrup solids (7.22%), and less then one percent stabilizer, flavor concentrate, and citric acid. The frozen sherbet bar on a stick coated with chocolate contains: water (56.47%), sugar (17.68%), chocolate coating (15.96%), corn syrup solids (4.77%), milk solids non-fat (3.41%) butter fat (1.04%) and less then one percent stabilizer, flavor concentrate, and citric acid.

The applicable subheading for the frozen sherbet bar on a stick coated with chocolate will be 2105.00.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa...Other (than ice cream):...Subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended:...Articles of milk or cream. The general rate of duty will be 20 percent ad valorem.

Articles classifiable in HTS subheading 2105.00.0015 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.60, which limits the amount of such products which may be imported from other countries (including Canada) to an annual quota quantity of 2,721 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is withdrawn from warehouse or entered for consumption into the United States.

The applicable subheading for the frozen water ice bar on a stick and the frozen water ice on a stick will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa,... other:...other...other. The general rate of duty will be 20 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

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