CLA-2-19:OT:RR:NC:N2:228
Mr. Ben Park
B & H Customs Services, Inc.
147-19 Springfield Lane
Jamaica, NY 11413
RE: The tariff classification of an ice cream mix from Italy
Dear Mr. Park:
In your letter dated September 22, 2008 on behalf of KorectUSA, Inc., Los Angeles, CA, you requested a tariff classification ruling.
A sample, submitted with your letter, was forwarded to the Customs laboratory for analysis. Frozenyo is an ice cream mix in the form of a white powder, packed in a plastic film pouch containing one kilogram, net weight. The stated ingredients in the mix are sugar, skim milk, yogurt powder, dextrose, acid, CMC (carboxymethylcellulose), sorbitol, guar gum, and flavor. Laboratory analysis found the sample contained 66.9 percent sucrose and 13.9 percent glucose, by dry weight, 12.9 percent milk solids, and no butterfat.
The applicable subheading for the 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 (HTSUS), which provides for food preparations of goods of headings 0401 to 0404…not containing cocoa…other…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, HTSUS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTSUS
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division