NY NY1944 - The tariff classification of frozen dessert from France. - United States International Trade Commision Rulings

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 NY1938 - NY NY206 > NY NY1944

NY D80924

August 12, 1998

CLA-2-21:RR:NC:2:231 D80924

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Jean-Christophe Terzaghi

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 July 29, 1998, you have requested a tariff classification.

The products, "Cream Profiteroles," are puff pastries filled with ice cream; they are imported and eaten frozen. "Cream Profiteroles" are comprised of filling (57 percent), choux pastry (43 percent), and chocolate sauce. The filling contains 82.21 percent cream (35 percent of the cream is comprised of animal fat), 17.32 percent sugar, 0.41 percent flavoring (vanilla), and 0.06 percent stabilizing agents (carob and guar bean flour, and xanthin gum). The choux pastry contains 36.4 percent whole eggs, 28 percent water, 21 percent wheat flour, 14 percent partly hydrogenated vegetable fat, 0.33 percent salt, and 0.27 percent baking powder (disodium diphosphate, sodium carbonate, and starch). The chocolate sauce contains 34.5 percent water, 22 percent sugar, 15 percent chocolate, 12 percent cream (35 percent of the cream is comprised of fat), 11 percent cocoa powder, 5 percent glucose syrup, and 0.5 percent emulsifier (lecithin).

The applicable subheading for "Cream Profiteroles," 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.

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,

Previous Ruling Next Ruling

See also: