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NY E87952




October 21, 1999

CLA-2-21:RR:NC:2:231 E87952

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Jose Otero
Union 710, Apt. 301
Santurce, PR 00907

RE: The tariff classification of sherbet from the Dominican Republic.

Dear Mr. Otero:

In your letter, dated September 24, 1999, you requested a classification ruling.

The merchandise is tropical fruit frozen dessert (sherbet) that is presented in the actual fruit shell. Submitted photographs indicate that flavors will include pineapple, mango, cantaloupe, papaya, passion fruit, chocolate, and coconut. The ingredients are purified water, pasteurized, natural fruit pulp and juice (20 percent), milk cream (5 percent, U.S. origin), nonfat dry milk (5 percent, U.S. origin), sucrose, corn syrup solids (U.S. origin), stabilizers and emulsifiers (U.S. origin), citric acid (U.S. origin), vegetable coloring (U.S. origin), and natural flavoring (extract, U.S. origin).

During the manufacturing process all ingredients are mixed in pasteurizer tanks and pasteurized at 180 degrees Fahrenheit for twenty minutes, homogenized, passed through a continuous cycle, filed into empty fruit shells, and held in a blast freezer room for 6 hours at –30 degrees Fahrenheit. When the products are hard frozen, they are individually packaged in their retail plastic bags and master boxes. The filling and packaging processes are conducted in a cold storage room at 20 degrees Fahrenheit. Each serving comes in an airtight, printed, plastic bag.

The applicable subheading for sherbet, if entered under quota, 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.

The applicable subheading for sherbet, if entered outside the quota, will be 2105.00.4000, 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, other. The rate of duty will be 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.

Articles classifiable under subheading 2105.00.3000, HTS, which are products of the Dominican Republic, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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