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NY 805438



January 19, 1995

CLA-2-21:S:N:N7:231 805438

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.5000

Ms. Brenda Wangel
The Janel Group of New York, Inc.
147-27 175th Street
Jamaica, NY 11434

RE: The tariff classification of popsicle cakes from Japan.

Dear Ms. Wangel:

In your letter, dated December 22, 1994, you have requested a tariff classification ruling, on behalf of your client, Daiei Trading Co., Inc., Maspeth, NY.

The product, item 199000, is called "Popsicle Cake" or "Japanese Rice Cake." The ingredients are sweet rice, water, high fructose corn syrup, sugar, non-fat dry milk, coconut oil, palm oil, rapeseed oil, guar gum, glycerin fatty acid ester, artificial flavor, and natural coloring.

The applicable subheading for the "Popsicle Cakes" or "Japanese Rice Cakes" will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The rate of duty 19.5 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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