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NY D82529




September 21, 1998

CLA-2-21:RR:NC:2:231 D82529

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Ms. Maria Mamourian
Ready Bake Foods, Inc.
2095 Meadowvale Boulevard
Mississauga, Ontario L5N 5N1
Canada

RE: The tariff classification of frozen ice cream cakes from Canada.

Dear Ms. Mamourian:

In your letter, dated September 1, 1998, you have requested a tariff classification ruling.

The merchandise, frozen ice cream cakes, consists of upper and lower layers of cake with a layer of ice cream in the middle. The weight of the ice cream is 790 grams and the weight of the two layers of cake is 540 grams. The ingredients of the vanilla ice cream cake are 42 percent sugar, 34 percent flour, 9.81 percent shortening, 4 percent milk powder, 3.6 percent starch, 2.8 percent egg powder, 1 percent baking soda, 0.9 percent dextrose, 0.8 percent salt, 0.5 percent "BL 60," 0.5 percent lecithin, 0.4 percent "Sapp BP Pyro 28," 0.4 percent polysorbate, 0.3 percent monocalcium, 0.2 percent vanilla powder, and 0.2 percent "Keltrol TF/Rhodigel 200." The ingredients of the chocolate ice cream cake are 42 percent sugar, 30 percent flour, 11.64 percent shortening, 5.3 percent cocoa, 3.5 percent milk powder, 2.4 percent egg powder, 1.4 percent baking soda, 0.78 percent salt, 0.68 percent "BL 60," 0.67 percent starch, 0.5 percent lecithin, 0.3 percent dextrose, 0.3 percent "Keltrol TF/ Rhodigel 200," 0.3 percent "Sapp BP Pyro 28," 0.1 percent polysorbate, 0.05 percent vanilla powder, and 0.05 percent monocalcium. The vanilla ice cream contains, by weight, 60.65 percent water, 12 percent sucrose solids, 11 percent butterfat, 8 percent SNF, 8 percent corn solids, and 0.35 percent stabilizer. The chocolate ice cream contains, by weight, 61.35 percent water, 12 percent sucrose solids, 10 percent butterfat, 7 percent corn solids, 6.6 percent SNF, 2.7 percent cocoa, and 0.35 percent stabilizer. The ice cream cakes will be sold to supermarkets.

The applicable subheading for the frozen ice cream cakes, 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 products 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.

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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