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January 22, 1999

CLA-2-21:RR:NC:2:231 D86574

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Karl Krueger
AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48086-5129

RE: The tariff classification of ice cream from Canada.

Dear Mr. Krueger:

In your letter, dated December 31, 1998, you have requested a tariff classification ruling on behalf of your client, Del Medico Importing, Inc., Brampton, Ontario.

The product is called, "Midi Wafer Cone Ice Cream Novelty." The wafer cone is filled with chocolate ice cream, and it is coated with a white chocolate glaze. The ingredients are white chocolate (comprised of cocoa butter, sugar, milk powder, lecithin, and vanilla), chocolate (skim milk, cocoa flavored glaze, sugar, butterfat, milk protein, cream, low fat cocoa, and dextrose), emulsifiers (monoglycerides and diglycerides), stabilizers (carob seed flour and guar seed flour), and flavoring. The wafer contains wheat flour, sugar, starch, vegetable fat, emulsifier, lecithin, and salt. The net weight is 0.9 ounce.

The applicable subheading for the "Midi Wafer Cone Ice Cream Novelty," 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 51.7 cents per kilogram, plus 17.5 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,

Robert B. Swierupski
Director

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