CLA-2-19:RR:NC:2:228 E82335
Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road
West Bloomfield, MI 48322-4404
RE: The tariff classification of an ice cream mix from Canada
Dear Mr. Bien:
In your letter dated May 7, 1999 you requested a tariff classification ruling.
A sample, submitted with your letter, arrived in damaged condition and had to be discarded. The product is described as an unflavored ice cream mix, imported in frozen condition. The water content of this frozen mix will range from 1000 to 2861 pounds. The mix will also contain 759 pounds of sugar, 697 pounds of whole milk powder, 265 pounds of anhydrous milk fat, and 18 pounds of stabilizer. It will be imported in drums, 2000-pound totes, or tank trailers, and used as an ingredient in the manufacture of ice cream.
The applicable subheading for the unflavored ice cream mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.065 per kilogram plus 14 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the vanilla flavored mix. Your request for a classification ruling should include
1. A complete ingredients breakdown, by weight.
2. A full description of the manufacturing process.
3. A description of how this product will be used in the United States. What ingredients will be added to it (if any), and in what proportions?
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division