United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D84398 - NY D84476 > NY D84417

Previous Ruling Next Ruling
NY D84417




December 3, 1998

CLA-2-21:RR:NC:2:231 D84417

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000; 2105.00.5000

Ms. Elizabeth Brault
The Pillsbury Company
200 South Sixth Street
Minneapolis, MN 55402-1464

RE: The tariff classification of frozen dessert from Canada.

Dear Ms. Brault:

In your letter, which is undated and received in this office on November 6, 1998, you have requested a tariff classification.

The frozen dessert products are described thus:

1. Chocolate Sorbet and Vanilla Yogurt Bar - The ingredients are water, skim milk, liquid amber sugar, corn syrup, egg white, corn syrup solids, cocoa, cocoa syrup, pectin, vanilla, salt, and culture.

2. Raspberry Sorbet and Vanilla Yogurt Bar - The ingredients are water, raspberry puree, skim milk, corn syrup, liquid amber sugar, corn syrup solids, raspberry juice concentrate, pectin, vanilla, lemon juice, and culture.

3. Chocolate Sorbet Bar - The ingredients are water, liquid amber sugar, corn syrup, egg white, cocoa, pectin, vanilla, and salt.

The applicable subheading for the Chocolate Sorbet and Vanilla Yogurt Bar (item 1) and Raspberry Sorbet and Vanilla Yogurt Bar (item 2), 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 53.1 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 Chocolate Sorbet Bar (item 3) will be 2105.00.5000, HTS, which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The general 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

Previous Ruling Next Ruling

See also: