NY 894977 - The tariff classification of frozen fruit ice from Spain. - United States International Trade Commision Rulings

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NY 894977

March 11, 1994

CLA-2-21:S:N:N7:231 894977

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.0015; 9904.10.60

Mr. Faustino Salcedo
Procova New York
675 Third Avenue, Suite 2216
New York, NY 10017

RE: The tariff classification of frozen fruit ice from Spain.

Dear Mr. Salcedo:

In your letter dated February 14, 1994, you requested a tariff classification ruling.

The frozen fruit ice will be imported in five varieties, described as Lemon, Orange, Coconut, Pineapple, Cocoa, in a natural shell of fruit without chemical treatment. The ingredients listed for these products are shown as follows:

Lemon Fruit Ice: skimmed milk, sugar, lemon juice, butter, milk solids non fat, dextrose, natural lemon flavor, emulsifier (mono and diglycerides of fatty acids), stabilizers (CMC and its sodium salt, guar gum and carrageenan), acidifying agent (citric acid) and natural color (riboflavin).

Orange Fruit Ice: skimmed milk, sugar, orange juice, butter, milk solids non fat, dextrose, acidifying agent (citric acid), emulsifier (mono and diglycerides of fatty acids), stabilizers (CMC and its sodium salt, guar gum and carrageenan), natural orange flavor and natural color (B-carotene).

Coconut Fruit Ice: skimmed milk, coconut paste, sugar, butter, milk solids non fat, corn syrup, coconut bits, emulsifier (mono and diglycerides of fatty acids), stabilizers (CMC and its sodium salt, guar gum and carrageenan).

Pineapple Fruit Ice: skimmed milk, pineapple sugar, butter, milk solids non fat, corn syrup, pineapple flavor, emulsifier (mono and diglycerides of fatty acids), stabilizers (CMC and its sodium salt, guar gum and carrageenan) acidifying agent (citric acid).

Cocoa Fruit Ice: skimmed milk, sugar, scales of chocolate,
butter, milk solids non fat, cream, corn syrup, cocoa powder flavor, emulsifier (mono and diglycerides of fatty acids), stabilizers (CMC and its sodium salt, guar gum and carrageenan) chocolate cover, salt, coffee and flavor.

Each of the five frozen fruit ice products described consist of dairy ingredients (for example, milk, cream, butter), sweeteners, and flavors. Additionally, some of these products contain chocolate, or small amounts of other ingredients. The applicable subheading for these frozen fruit ice products will be 2105.00.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa...Other (than ice cream):...Subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended:...Articles of milk or cream. The rate of duty will be 20 percent ad valorem.

Articles classifiable in HTS subheading 2105.00.0015 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.60, which limits the amount of such products which may be imported from other countries (including Spain) to an annual quota quantity of 2,721 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is withdrawn from warehouse or entered for consumption into the United States.

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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