CLA-2-21:OT:RR:NC:N2:231
Ms. Christi Roos
Mallory Alexander Int’l Logistics
1833 Piccadilly Circle
Cape Coral, FL 33991
RE: The tariff classification of Ice Cream from Belgium
Dear Ms. Roos:
In your letter dated May 23, 2019, you requested a tariff classification ruling on behalf of your client, Lotus Bakeries North America (San Francisco, CA).
The items under review are five different flavors of ready-to-eat ice cream with the brand name “Lotus Bakeries Biscoff Ice Cream.” The ice cream will be supplied in 1-pint (15.55 fluid ounce) tubs, and will be imported, stored, sold and consumed in its frozen condition. The flavors with their respective ingredients are as follows:
Original (SKU 52700) is composed of skim milk, cream, Biscoff cookies, sugar, canola oil, glucose syrup, dried skim milk, cocoa butter, whey protein concentrate, mono and diglycerides, soy lecithin, locust bean gum, guar gum, citric acid, and salt.
Chocolate Chip (SKU 91700) is composed of skim milk, cream, Biscoff cookies, sugar, canola oil, glucose syrup, unsweetened chocolate processed with alkali, dried skim milk, cocoa powder processed with alkali, whey protein concentrate, mono and diglycerides, soy lecithin, milkfat, locust bean gum, guar gum, citric acid, and natural flavor.
Chocolate Brownie (SKU 92700) is composed of skim milk, cream, Biscoff cookies, sugar, canola oil, glucose syrup, unsweetened chocolate processed with alkali, wheat flour, dried skim milk, cocoa powder processed with alkali, whey protein concentrate, mono-diglycerides, soy lecithin, water, egg powder, locust bean gum, guar gum, citric acid, and salt.
Blueberry Cheese Cake (SKU 93700) is composed of skim milk, cream, Belgian style fresh cheese, sugar, wheat syrup, Biscoff cookies, glucose syrup, blueberry puree, dried skim milk, water, cocoa butter, whey protein concentrate, mono-diglycerides, corn starch, citric acid, locust bean gum, guar gum, lemon juice concentrate, natural flavor and salt.
Salted Caramel (SKU 94700) is composed of skim milk, cream, glucose syrup, Biscoff cookies, condensed milk, dried skim milk, sugar, glucose syrup, cocoa butter, water, butter, coconut oil, whey protein concentrate, mono and diglycerides, sea salt, locust bean gum, guar gum, salt and carrageenan.
Based on composition information accompanying your inquiry, the milk fat and non-fat milk solids contents of these products appear to satisfy the FDA standards for the same at between 10-13 percent, respectively.
The applicable subheading for the five above-described items, if entered under quota, will be 2105.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Ice cream and other edible ice, whether or not containing cocoa: Ice cream: Described in additional U.S. note 5 to chapter 21 and entered pursuant to its provisions.” The rate of duty will be 20% ad valorem.
The applicable subheading for the five above-described items, if entered outside the quota (i.e., if the quantitative limits of additional U.S. note 5 to chapter 21 have been reached), will be 2105.00.2000, HTSUS, which provides for: “Ice cream and other edible ice, whether or not containing cocoa: Ice cream: Other.” The rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. In addition, products classified in subheading 2105.00.2000, HTSUS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.21.10 through 9904.21.18, 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 the World Wide Web at https://hts.usitc.gov/current.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division