CLA-2-21:RR:NC:2:231 G86670
Ms. Marian Clare
UTC Overseas, Inc.
55 Inip Drive
Inwood, NY 11096
RE: The tariff classification of novelty mini ice cream cones from Germany.
Dear Ms. Clare:
In your letter, dated January 22, 2001, you requested a classification ruling on behalf of your client, Miller and Co. GMBH, Hamburg, Germany.
The merchandise is comprised of five novelty wafer cones that have been filled with vanilla flavored ice cream (the exterior of the ice cream scoop has been dipped in milk chocolate) and five novelty wafer cones that have been filled with chocolate flavored ice cream (the exterior of the ice cream scoop has a white chocolate flavored coating). The ingredients are as follows:
Chocolate exterior and vanilla interior
Chocolate coating: milk chocolate (comprised of sugar, cocoa butter, nonfat milk solids, cocoa, butter oil soy lecithin, and vanillin)
Cone: wheat flour, sugar, wheat starch, coconut oil, soy lecithin, salt, and artificial flavoring
Chocolate flavored spray coating: cocoa butter, sugar, cocoa, soy lecithin, vanillin, and salt
Vanilla flavored ice cream: skim milk, sugar, butter oil, cream nonfat milk solids, dextrose, monoglycerides, diglycerides, carob bean gum, guar gum, and artificial flavoring
Vanilla exterior and chocolate exterior
White chocolate flavored coating: coconut oil, sugar, nonfat milk solids, soy lecithin, and vanillin
Cone: wheat flour, sugar wheat starch, coconut oil, soy lecithin, salt, and artificial flavoring
Chocolate flavored spray coating: cocoa butter, sugar, cocoa, soy lecithin, vanillin, and salt
Chocolate ice cream: skim milk, sugar, butter oil, nonfat milk solids, cocoa, dextrose, monoglycerides, diglycerides, carob bean gum, and guar gum
There are 10 European mini ice cream cones packed in a tray and covered with cellophane per box. They are not individually wrapped, nor are they sold individually. Each box contains ten 0.85 fluid ounce cones. The net weight is 8.5 fluid ounces (250 milliliters).
The applicable subheading for novelty mini ice cream cones, 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 novelty mini ice cream cones, 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 50.2 cents per kilogram, plus 17 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.
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,
National Commodity
Specialist Division