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NY L83005





March 18, 2005

CLA-2-21:RR:NC:2:231 L83005

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000/2105.00.4000

Mr. Min Kim
Rhee Bros., Inc.
9505 Berger Road
Columbia, MD 21046

RE: The tariff classification of frozen Flavored Ice Milk Bars from Korea

Dear Mr. Kim:

In your letter dated February 21, 2005, you requested a tariff classification ruling.

The items in question are described a frozen ice bars in five different flavors, containing, as basic ingredients, water, cream, sugar, skim milk powder, whole milk powder and a very small amount of salt. These ice bars each contain 6.5 percent milk fat and 10.29 percent non-fat milk solids. The individual flavors and flavoring ingredients for each variety are, as follows:

The frozen Red Bean Flavored Ice Bar contains red beans, processed chocolate, cocoa powder and artificial vanilla flavor.

The frozen Strawberry Flavor Ice Bar contains strawberry, artificial strawberry flavor.

The frozen Coffee Flavored Ice Bar contains coffee and artificial vanilla flavoring.

The frozen Melon Flavored Ice Bar contains artificial melon flavor.

The frozen Vanilla Flavor Ice Bar contains artificial vanilla flavor.

Based on their dairy content, these ice bars are articles of milk or cream, as described in additional U.S. note 1 to chapter 4.

The applicable subheading for these frozen Flavored Ice Bars, if imported before the Tariff Rate Quota has closed, 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 10 percent ad valorem.

The applicable subheading for these frozen Flavored Ice Bars, if entered after the Tariff Rate Quota has closed, will be 2105.00.4000, 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: other. The rate of duty will be 50.2 cents per kilogram + 17 percent ad valorem. Additionally, goods classified in subheading 2105.00.0040, HTS, are subject to safeguard duties in subheadings 9904.04.509904.05.01, HTS.

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 P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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