NY 801140 - The tariff classification of frozen yogurt products, sherbet, and ice milk products from Canada. - United States International Trade Commision Rulings

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NY 801140

September 8, 1994

CLA-2-04:S:N:N7:231 801140

CATEGORY: CLASSIFICATION

TARIFF NO.: 0403.10.0090; 2105.00.0090

Mr. Christian Emmanuel
Cemma International, Inc.
4829, Avenue Rosedale
Montreal, Quebec H4V 2H3
Canada

RE: The tariff classification of frozen yogurt products, sherbet, and ice milk products from Canada.

Dear Mr. Emmanuel:

In your letter, dated August 8, 1994, you requested a tariff classification ruling on behalf of your client, Natrel, Inc., Quebec.

The merchandise is comprised of frozen yogurt products, sherbet, and ice milk products. In your correspondance the products are described thus:

1. Frozen yogurt mix brand "Yoplait" in a 2 liter waxed cardboard container. Soft frozen yogurt. The product contains modified dairy ingredients, water, sugar, active bacterial culture, natural flavor, guar, carrageen, locust bean gum, flavor stabilizer, fat, and non fat milk solids.

2. Orange sherbet with a chocolate coating in a 6 x 75 ml. cardboard box. The trade name is "Space Bar." The brand is "Glacier." The sherbet contains liquid sugar, liguid glucose and fructose, modified milk ingredients, stablizer (monoglycerides, diglycerides, guar gum, xanthan gum, locust bean gum, and modified soya protein), citric acid, natural flavor, milk fat, non fat milk solids, and water. The coating contains coconut oil and/or hydrogenated vegetable oil, sugar, cocoa, lecithin, salt and vanillin. 3. Ice milk fudge bars. The flavor is chocolate. The trade name is "Fudgsicle." The brand is "Glacier." 6 x 60 and 12 x 60 ml. The product contains modified milk ingredients, liquid glucose and fructose, liquid sugar, cocoa powder (cocoa, extract of wheat and malt barley, whole milk, monoglycerides, diglycerides, artificial flavor, microcrystalline cellulose, salt, guar gum, locust bean gum, propylene glycol alginate, carrageen, sodium bicarbonate, milk fat, non fat milk solids, and water.

4. Ice milk bars with a chocolate coating. The trade name is "Frostsicle." The brand is "Glacier." 12 x 60 ml. The ice milk contains modified milk ingredients, liquid glucose and fructose, liquid sugar, stabilizer (monoglycerides, diglycerides, locust bean gum, carboxymethyl cellulose, guar gum, polysorbate, and carrageen), artificial flavor, milk fat, non fat milk solids, and water. The coating contains coconut oil and/or hydrogenated vegetable oil, sugar, cocoa, lecithin, salt, and vanillin.

5. Frozen yogurt bar. The brand is "Glacier." The size is 136 ml. The product contains modified milk ingredients, sugar, artificial flavor, citric acid, stabilizer (guar gum, carrageen, carob bean gum), color, active bacterial culture, milk fat, non fat milk solids, and water.

The applicable subheading for the frozen yogurt mix brand "Yoplait" will be 0403.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa, yogurt, other. The general rate of duty will be 20 percent ad valorem.

The applicable subheading for the orange sherbet with a chocolate coating, the ice milk fudge bars, the ice milk bars with a chocolate coating, and the frozen yogurt bars, will be 2105.00.0090, 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

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