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NY 807543

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March 22,1995

CLA-2-19:S:N:N7:228 807543

CATEGORY: CLASSIFICATION

TARIFF NO.: 1901.90.4200, 1901.90.4300

Sonnen & CO, Inc.
Mr. Marius Sonnen
134 West 32 Street Suite 605
New York, NY 10001

RE: The tariff classification of ice cream mix from Holland.

Dear Mr. Sonnen:

In your letters dated February 1, 1994 and February 23, 1995 you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your letters. The samples were examined and disposed of. Both products are white powders, put up in 2-kilogram foil bags, to be used as ingredients in the manufacture of ice cream by dairy outlets. The contents of a bag is to be dissolved into five liters of cold water. The mixture is then put into a machine for freezing. Product no. 33947, Vanilla "O", contains sugar (44%), whole milk powder (43%), whey powder (8.4%), dried glucose syrup (2.5%), stabilizers (1.9%), emulsifier E471 (0.2%), and trace amounts of flavoring and color. Product no. 33985, Vanilla "OF", contains sugar (43%), skim milk powder (23%), vegetable fat (15%), dextrose (13%), lactose (2%), stabilizers (1.7%), emulsifiers (1.1%), caseinate (0.6%), salt (0.3%), flavoring and coloring.

The applicable subheading for the ice cream mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram plus 15.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

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
New York Seaport

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See also:

• Tariff No.: 1901.90.42 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, subject to add US note 10 to Ch.4
• Tariff No.: 1901.90.43 - Dairy preps o/10% by wt of milk solids (descr. in add US note 1 to Ch. 4), neosi, not subject to gen note 15 or add US note 10 to Ch.4
• Tariff No.: 9904.04.67 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard period, under $0.30/kg
• Tariff No.: 9904.04.74 - Dairy prod. in Ch. 4 addl US note 1, in 0404.90.50, 1901.90.43, 1901.90.47 & 2105.00.40, entered in value safeguard per., $1.50/kg or more