CLA-2-21:S:N:N7:231 812159
Mr. Domenico Arcuri
Creme Glacee Ital Gelati, Inc.
8390 Le Creusot
St. Leonard, Quebec H1P 2A6
Canada
RE: The tariff classification of non-dairy frozen desserts from
Canada.
Dear Mr. Arcuri:
In your letter, dated May 11, 1995, you have requested a
tariff classification ruling.
The products are non-dairy frozen desserts. They are described thus:
1) Tartofu - chocolate; will be sold for retail and institutional
distribution. The ingredients are sugar and/or glucose, margarine (vegetable
margarine that may contain palm oil, monoglycerides, and fatty acid
polyglycerol esters), soy protein, cocoa powder, dextrose, hazelnut flavor,
guar gum, monoglycerides, diglycerides, xanthan gum, polysorbate, carrageen,
calcium phosphate, and lecithin.
2) Frozen Tofu - six flavors: amaretto, burgundy cherry, chocolate, maple
walnut, moka fudge, and vanilla; will be sold for institutional sale (i.e:
hotels, restaurants, institutions, and food service). The ingredients are
sugar, glucose, margarine (vegetable margarine, palm oil, monoglycerides, and
fatty acid polyglycerol esters), soy protein, dextrose, guar gum,
monoglycerides, diglycerides, xanthum gum, polysorbate, carrageen, calcium
phosphate, and lecithin. In addition, amaretto contains almonds, hazelnuts,
sunflower seed oil, cocoa powder, and natural flavor. Burgundy cherry
contains cherries and artificial burgundy cherry flavor. Chocolate contains
cocoa powder. Maple walnut contains walnuts and artificial maple flavor.
Moka fudge contains fudge ripple (corn syrup, high fructose corn syrup,
alkalized cocoa, modified corn starch, potassium sorbate as a mold inhibitor,
and natural flavor), and cocoa powder. Vanilla contains natural flavor.
3) Granita - six flavors: black currant, lemon, mango, orange, raspberry,
and wild berry; an Italian type sorbet; will be sold for institutional sale
(i.e: hotels, restaurants, institutions, and food service). The ingredients
are sugar and/or glucose, dextrose, guar bean gum, carob bean gum, cellulose
gum, maltodextrine, and vegetable protein. In addition, black currant
contains black currant flavor and natural flavor. Lemon contains lemon juice
and natural flavor. Mango contains mango pulp and artificial flavor. Orange
contains orange flavor and natural flavor. Raspberry contains raspberry
flavor and natural flavor. Wild berry contains wild berry flavor and
natural flavor.
The applicable subheading for the non-dairy frozen desserts 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 general rate of duty will be 19.5 percent ad valorem.
Additional requirements may be imposed on these products by the Food and
Drug Administration. You may contact the FDA at:
U.S. Food and Drug Administration
200 C Street, S.W.
Washington, DC 20204
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