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NY 880168





November 25, 1992

CLA-2-21:S:N:N229:880168

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.0090

Ms. Tracey A. Ellman
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of frozen DESSERT ICES from Canada.

Dear Ms. Ellman:

In your letter dated November 9, 1992, you requested a tariff classification ruling.

The products in question are described as variously flavored frozen desserts, namely, "Chocolate Ice," "Lemon Fruit Ice," "Raspberry Fruit Ice." "Passionfruit Fruit Ice," and "Mango Fruit Ice". "Chocolate Ice" consists of water, sugar, cocoa mass, cocoa and vegetable stabilizer. "Lemon Fruit Ice" consists of water, fresh lemon juice, sugar and vegetable stabilizer. "Raspberry Fruit Ice" consists of raspberries, sugar and vegetable stabilizer. "Passionfruit Fruit Ice" consists of passionfruit puree, sugar, water and vegetable stabilizer. "Mango Fruit Ice" consists of mango puree, sugar and vegetable stabilizer.

The applicable subheading for these frozen DESSERT ICES 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 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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