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NY 812159



July 12, 1995

CLA-2-21:S:N:N7:231 812159

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.5000

Mr. Domenico Arcuri
Creme Glacee Ital Gelati, Inc.
8390 Le Creusot
St. Leonard, Quebec H1P 2A6
Canada

RE: The tariff classification of non-dairy frozen desserts from Canada.

Dear Mr. Arcuri:

In your letter, dated May 11, 1995, you have requested a tariff classification ruling.

The products are non-dairy frozen desserts. They are described thus:

1) Tartofu - chocolate; will be sold for retail and institutional distribution. The ingredients are sugar and/or glucose, margarine (vegetable margarine that may contain palm oil, monoglycerides, and fatty acid polyglycerol esters), soy protein, cocoa powder, dextrose, hazelnut flavor, guar gum, monoglycerides, diglycerides, xanthan gum, polysorbate, carrageen, calcium phosphate, and lecithin.

2) Frozen Tofu - six flavors: amaretto, burgundy cherry, chocolate, maple walnut, moka fudge, and vanilla; will be sold for institutional sale (i.e: hotels, restaurants, institutions, and food service). The ingredients are sugar, glucose, margarine (vegetable margarine, palm oil, monoglycerides, and fatty acid polyglycerol esters), soy protein, dextrose, guar gum, monoglycerides, diglycerides, xanthum gum, polysorbate, carrageen, calcium phosphate, and lecithin. In addition, amaretto contains almonds, hazelnuts, sunflower seed oil, cocoa powder, and natural flavor. Burgundy cherry contains cherries and artificial burgundy cherry flavor. Chocolate contains cocoa powder. Maple walnut contains walnuts and artificial maple flavor. Moka fudge contains fudge ripple (corn syrup, high fructose corn syrup, alkalized cocoa, modified corn starch, potassium sorbate as a mold inhibitor, and natural flavor), and cocoa powder. Vanilla contains natural flavor.

3) Granita - six flavors: black currant, lemon, mango, orange, raspberry, and wild berry; an Italian type sorbet; will be sold for institutional sale (i.e: hotels, restaurants, institutions, and food service). The ingredients are sugar and/or glucose, dextrose, guar bean gum, carob bean gum, cellulose gum, maltodextrine, and vegetable protein. In addition, black currant contains black currant flavor and natural flavor. Lemon contains lemon juice and natural flavor. Mango contains mango pulp and artificial flavor. Orange contains orange flavor and natural flavor. Raspberry contains raspberry flavor and natural flavor. Wild berry contains wild berry flavor and natural flavor.

The applicable subheading for the non-dairy frozen desserts 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 general rate of duty will be 19.5 percent ad valorem.

Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:

U.S. Food and Drug Administration
200 C Street, S.W.
Washington, DC 20204

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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