CLA-2-21:OT:RR:NC:N4:231
Ms. Alexandria Hargreaves
Lick Warehouse
Level 2 South, New England House
New England Street
Brighton, BN1 4GH
United Kingdom
RE: The tariff classification of frozen yogurt products from the United Kingdom
Dear Ms. Hargreaves:
In your letter dated December 8, 2015, you requested a tariff classification ruling. You provided a pictorial representation of each product’s packaging.
The products under review are described as Lick Frozen Yogurt in the following flavors: Banana & Honey, Blueberry & Raspberry, Strawberry & Elderflower and Straight Up (Plain). The items are ready-to-eat frozen desserts that will be imported in 125ml and 500ml plastic retail tubs.
The frozen products will contain skimmed milk (82.5%), beet sugar (17.1%) and less than 1% each of stabilizers (carob gum, pectin, xanthan gum, guar gum and carrageenan) and unspecified yogurt cultures.
The "Banana & Honey" flavor will additionally contain banana and blossom honey which totals 12%. The "Blueberry & Raspberry" flavor will additionally contain blueberries, sugar, raspberries, water, lemon juice, corn flour and natural flavoring which totals 12%. The "Strawberry & Elderflower" flavor will additionally contain strawberry, sugar, water, corn flour, elderflower extract, lemon juice and natural flavoring which totals 13%.
The manufacturing process commences with the addition of sugar and the various stabilizers to the skimmed milk to produce a base mix which is further inoculated with yogurt cultures. The resulting cultured base mix is subsequently pasteurized starting at 66º C rising to the finishing temperature of 85º C. Prior to packaging, each yogurt mix is frozen with a 50% overrun and all additional fruits and flavors are added. When the product is filled into the individual retail tubs, the finished product will be blast frozen to 18º C.
The applicable subheading for the four flavored frozen yogurt products, if entered while the tariff-rate quota remains open, 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 general rate of duty will be 20% ad valorem. The applicable subheading for the four flavored frozen yogurt products, if entered after the tariff-rate quota has 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 general 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 9904.04.67—9904.04.74.
Your inquiry does not provide enough information for us to give a tariff classification ruling on the “Lick Frozen Yogurt Mix.” According to the photocopy of the label representing the product and the description of the manufacturing process, although the product is described as a “frozen yogurt,” it appears that the article is a pourable, non-frozen item akin to “drinkable yogurt.” Your returned request for a classification ruling should include a sample of the product in question.
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 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 Bruce N. Hadley Jr. at [email protected]. cbp.dhs.gov.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division