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NY C87273




May 1, 1998

CLA-2-21:RR:NC:2:231 C87273

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000; 2105.00.5000

Mr. J.C. Terzaghi
Pilpa
Boncolac S.A.
203, avenue des Etats-Unis - B.P. 2057
31018 Toulouse Cedex 2
France

RE: The tariff classification of frozen dessert from France.

Dear Mr. Terzaghi:

In your letter, dated April 20, 1998, you have requested a tariff classification.

The frozen dessert products are described thus:

1. Orange Sorbet (Oranges Givrees) - The ingredients are 60.01 percent water, 25 percent sugar, 9.5 percent glucose syrup, 4.4 percent orange flavoring, 0.5 percent stabilizer, 0.4 percent coloring, 0.15 percent lactose and milk proteins, and 0.04 percent citric acid.

2. Lemon Sorbet (Citrons Givres) - The ingredients are 46.12 percent water, 25 percent sugar, 21 percent lemon juice, 7 percent glucose syrup, 0.5 percent stabilizer, 0.23 percent lactose and milk proteins, and 0.15 percent lemon flavoring.

3. Coconut Ice Cream (Noix De Coco Givrees) - The ingredients are 29.915 percent water, 25 percent skimmed milk, 15 percent sugar, 10 percent coconut pulp, 8 percent milk fat, 6.7 percent lactose and milk proteins, 3.2 percent glucose syrup, 1.4 percent coconut flavoring, 0.335 percent grated coconut, and 0.45 percent emulsifier/stabilizer.

The applicable subheading for the Coconut Ice Cream (Noix De Coco Givrees), 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 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 54.6 cents per kilogram, plus 18 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.

The applicable subheading for the Orange Sorbet (Oranges Givrees) and Lemon Sorbet (Citrons Givres) will be 2105.00.5000, HTS, which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The rate of duty will be 18 percent ad valorem.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782

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,

Robert B. Swierupski
Director

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