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NY 814630




October 12, 1996

CLA-2-21:R:N2:231 814630

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000; 2105.00.5000

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, N.Y. 14213

RE: The tariff classification of various dairy products from Canada.

Dear Ms. Hagyard:

In your letter dated September 12, 1995, on behalf of Ault Foods Ltd., Canada you requested a tariff classification ruling.

The products in question are described as follows:

Product #1: The Decadent Fudge Crackle Ice Cream Bar: a vanilla ice cream novelty with chocolate crackle inside and dipped in chocolate coating.

Product Breakdown: Chocolate coating: 47.3082% Ice Cream: 53.6918%

Ice Cream Ingredients breakdown:
Butterfat 5.49% by weight
Milk Solids Not Fat 6.01% by weight
Sugar Solids 7.00% by weight
Glucose Solids 2.31% by weight
Stabilizer * 0.145% by weight
Water 32.82% by weight
* consists of mono and diglycerides, polysorbate 80, guar gum, carboxymethyl cellulose, carrageenan, carob bean gum

Product #2: The Decadent Fudge Banana Crackle Ice Cream Bar: a banana flavored and banana puree ice cream with chocolate crackle pieces inside topped with almond chunks and a cherry ribbon, all dipped in a chocolate coating.

Product Breakdown: Chocolate coating: 23.148% Ice Cream: 49.846%
Cherry Ribbon: 10.031%
Almonds-Diced: 6.173%
Chocolate Crackle: 10.803%
Ice Cream Ingredients breakdown:
Butterfat 5.13% by weight
Milk Solids Not Fat 4.80% by weight
Sugar Solids 5.56% by weight
Glucose Solids 1.84% by weight
Stabilizer * 0.115% by weight
Water 32.386% by weight
* consists of mono and diglycerides, polysorbate 80, guar gum, carboxymethyl cellulose, carrageenan, carob bean gum

Product #3: Chocolate Gelato: a non fat frozen chocolate ice product.

Product Composition:
Milk Solids Non Fat 6.40% by weight
Sugar 22,50% by weight
Cocoa 6.00% by weight
Salt 0.25% by weight
Stabilizer * 0.235% by weight
Water 64.6% by weight
* consists of carob bean gum, guar gum

Product #4: Banana Gelato: a non fat frozen ice product.

Product Composition:
Dry Sugar 14.50% by weight
Banana Puree 5.75% by weight
Glucose 4.50% by weight
Stabilizer * 0.240% by weight
Water 75.00% by weight
Sucralose 0.015% by weight
* consists of carob bean gum, guar gum

Product #5: Lemon Gelato: a non fat frozen ice product flavored with lemon juice concentrate.

Product Composition:
Sugar Solids 26.38% by weight
Glucose Solids 2.93% by weight
Stabilizer * 0.21% by weight
Water 69.23% by weight
Lemon Juice Concentrate 0.02% by weight
Citric Acid 1.0% by weight
* consists of carob bean gum, guar gum

The applicable subheading for the Decadent Fudge Crackle Ice Cream Bar, the Decadent Fudge Banana Crackle Ice Cream Bar and the Chocolate Gelato, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: Dairy products described in additional U.S. note 1 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20 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 2105.00.4000, HTS, and dutiable at 57.5 cents per kilogram plus 19.5 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50-9904.05.01, HTS.

The applicable subheading for the Banana Gelato and the Lemon Gelato 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 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:

Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ralph A. Conte at 212-466-5759.

Sincerely,

Roger J. Silvestri
Director

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