CLA-2-21:S:N:N7:231 805438
Ms. Brenda Wangel
The Janel Group of New York, Inc.
147-27 175th Street
Jamaica, NY 11434
RE: The tariff classification of popsicle cakes from Japan.
Dear Ms. Wangel:
In your letter, dated December 22, 1994, you have requested a
tariff classification ruling, on behalf of your client, Daiei
Trading Co., Inc., Maspeth, NY.
The product, item 199000, is called "Popsicle Cake" or "Japanese Rice
Cake." The ingredients are sweet rice, water, high fructose corn syrup,
sugar, non-fat dry milk, coconut oil, palm oil, rapeseed oil, guar gum,
glycerin fatty acid ester, artificial flavor, and natural coloring.
The applicable subheading for the "Popsicle Cakes" or "Japanese Rice
Cakes" will be 2105.00.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for ice cream and other edible ice, whether or not
containing cocoa, other, other. The rate of duty 19.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177.
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport