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NY A89058

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October 31, 1996

CLA-2-21:RR:NC:2:231 A89058

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Judson Gregg
Dorgel Ltd.
51 St. Regis Crescent
Downsview, Ontario M3J 1Y6
Canada

RE: The tariff classification of frozen desserts from Canada.

Dear Mr. Gregg:

In your letter, which is undated and received by this office on October 29, 1996, you have requested a tariff classification ruling.

The products, frozen desserts, are called, "Chocolate Tartufo," "Chocolate Raspberry Tartufo," "Vanilla Tartufo," "Chocolate Raspberry Ice Tartufo," and "Amaretto Tartufo." The ingredients of the "Chocolate Tartufo" base are water, sugar, skim milk, cream, butter, cocoa, and cremital. The ingredients of the "Neutro Base" for "Raspberry Ice," "Vanilla Tartufo," and "Amaretto Tartufo" are water, sugar, skim milk, cream butter, inverted sugar, dextrose, and cremital. The desserts contain 0.05-8.0 percent butterfat.

The applicable subheading for "Chocolate Tartufo," "Chocolate Raspberry Tartufo," "Vanilla Tartufo," "Chocolate Raspberry Ice Tartufo," and "Amaretto Tartufo," 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, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general 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 will be dutiable at 56.1 cents per kilogram, plus 19 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Conte at (212) 466-5759.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 2105.00.30 - Edible ice (dairy prod. described in add US note 1 to Ch. 4), subject to add US note 10 to Ch. 4, not GN15
• Tariff No.: 2105.00.40 - Edible ice except ice cream, dairy products described in add'l U.S. note 1 to chap. 4, nesoi
• Tariff No.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.05.01 - Dairy prod. in Ch. 4 addl US note 1, in 2202.90.28 entered in quantity safeguard period