CLA-2-21:OT:RR:NC:N2:231
Ms. Mary Spizzirri
Emo Trans
840 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of Ice Cream Bars from Belgium
Dear Ms. Spizzirri:
In your letter dated October 25, 2019, you requested a tariff classification ruling on behalf of Lotus Bakeries North America (San Francisco, CA).
There are five products under review.
Biscoff Ice Chocolate Chips Bars are composed of skim milk, cream, sugar, Biscoff cookies, canola oil, glucose syrup, unsweetened chocolate processed by alkali, dried skim milk, cocoa powder processed by alkali, whey protein concentrate, mono and diglycerides, soy lecithin, milkfat, locust bean gum, guar gum, citric acid and natural flavor.
Biscoff Ice Salted Caramel Bars are composed of skim milk, cream, glucose syrup, sugar, Biscoff cookies, condensed milk, dried skim milk, cocoa butter, water, butter (cream), coconut oil, whey protein concentrate, mono and diglycerides, sea salt, locust bean gum, guar gum, salt and carrageenan.
Biscoff Ice Cheesecake Blueberry Bars are composed of skim milk, cream, Belgium style fresh cheese, sugar, wheat syrup, Biscoff cookies, glucose syrup, blueberry puree, dried skim milk, water, cocoa butter, whey protein concentrate, mono and diglycerides, cornstarch, citric acid, locust bean gum, guar gum, lemon juice concentrate, natural flavor and salt.
Biscoff Ice Bars are composed of skim milk, cream, Biscoff cookies, sugar, canola oil, glucose syrup, dried skim milk, cocoa butter, whey protein concentrate, mono and diglycerides, soy lecithin, locust bean gum, guar gum, citric acid and salt.
Biscoff Ice Choco Brownie Bars are composed of skim milk, cream, sugar, Biscoff cookies, canola oil, glucose syrup, dried skim milk, cocoa powder processed with alkali, wheat flour, whey protein concentrate, mono and diglycerides, soy lecithin, unsweetened chocolate processed with alkali, water, egg powder, locust bean gum, guar gum, citric acid and salt.
Each product will be imported in containers with a net weight of 460 milliliters.
The applicable subheading for the above-described Biscoff Ice Cream Bars, if entered during the tariff-rate quota open period, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.
The applicable subheading for the above-described Biscoff Ice Cream Bars, if entered after the tariff-rate quota period is closed, will be 2105.00.4000, HTSUS, 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% ad valorem.
Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50—9904.05.01.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Ekeng Manczuk at ekeng.b.manczuk.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division