United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 800663 - NY 800843 > NY 800800

Previous Ruling Next Ruling
NY 800800





August 19, 1994

CLA-2-21:S:N:N7:231 800800

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.0090

Mr. Michael Hurwich
Metropolitan Ice Cream, Inc.
18 Mowat Avenue
Toronto, Ontario M6K 3E8
Canada

RE: The tariff classification of frozen desserts from Canada.

Dear Mr. Hurwich:

In your letter, dated July 25, 1994, you requested a tariff classification ruling.

The submitted samples are frozen desserts. The ingredients are:

FLAVOR INGREDIENTS

Mango Ice Mango fruit, lemon juice, lime juice, water, sugar, and guar gum

Passionfruit Ice Passionfruit, sugar, water, and glucose

Raspberry Ice Raspberries, lemon juice, orange juice, water, sugar, and guar gum

Lemon Ice Lemons, lime juice, water, sugar, and guar gum

Pink Grapefuit Grapefruit, sugar, water, glucose, and lemon juice

Strawberry Ice Strawberries, sugar, water, glucose, orange juice, and lemon juice

Peach Ice Fresh peaches, sugar, water, glucose, and lemon juice

Cassis Ice Black currants, sugar, water, glucose, and lemon juice

Blueberry Ice Blueberries, sugar, water, and orange juice

Cranberry/Orange Ice Blueberries, sugar, water, and orange juice

Blackberry Ice Blackberries, water, honey, sugar, glucose, and lemons

The applicable subheading for the frozen desserts 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. 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

Previous Ruling Next Ruling