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NY I82759

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June 12, 2002

CLA-2-21:RR:NC:2:231 I82759

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.1000; 2105.00.2000

Mr. Claude Jobin
Select Marketing, Inc.
63 Pleasant Street
Concord, NH 03302-0777

RE: The tariff classification of ice cream from Canada.

Dear Mr. Jobin:

In your letter, dated May 28, 2002, you requested a tariff classification ruling.

The merchandise is comprised of “Select Cream” brand vanilla ice cream. The product contains milk ingredients, modified milk ingredients, sugar, glucose, monoglycerides, diglycerides, locust bean gum, cellulose gum, guar gum, carrageenan, natural flavoring, and artificial flavoring. It contains, by weight, 55 percent milk, 20 percent cream, 16 percent sugar, 8.75 percent modified dairy substances, and 0.25 percent carob guar (preserving agent). The ice cream will be imported in one gallon containers.

During the manufacturing process, milk and raw cream are mixed with stabilizing sugar and milk powder, homogenized, pasteurized, and cooled. Vanilla artificial flavoring is added and the product is cooled overnight. It is then frozen and packed. The ice cream is manufactured in Canada from Canadian raw materials.

The applicable subheading for ice cream, if entered under quota, will be 2105.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, ice cream, described in additional U.S. note 5 to chapter 21 and entered pursuant to its provisions. The general rate of duty will be 20 percent ad valorem.

The applicable subheading for ice cream, if entered outside the quota, will be 2105.00.2000, HTS, which provides for ice cream and other edible ice, whether or not containing cocoa, ice cream, other. The rate of duty will be 50.2 cents per kilogram, plus 17 percent ad valorem. In addition, products classified in subheading 2105.00.2000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.21.10 – 9904.21.18.

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 Thomas Brady at (646) 733-3030.

Sincerely,

Robert B. Swierupski
Director

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See also:

• Tariff No.: 2105.00.10 - Ice cream, whether or not w/cocoa, subject to add. US note 5 to Ch. 21, not GN15
• Tariff No.: 2105.00.20 - Ice cream, whether or not containing cocoa, not subject to gen note 15 or add. US note 5 to Ch.21
• Tariff No.: 9904.21.10 - Ice cream, in 2105.00.20, entered in value safeguard period, under $0.20/liter
• Tariff No.: 9904.21.18 - Ice cream, in 2105.00.20, entered in quantity safeguard period