CLA-2-19:RR:NC:FC:228 A85245
1901.90.4300
Marius Sonnen
Sonnen & Co., Inc.
134 West 32 Street, Suite 605
New York, NY 10001
RE: The tariff classification of ice cream mix powders from the
Netherlands.
Dear Mr. Sonnen:
In your letters dated May 13, 1996, and June 25, 1996, you
requested a tariff classification ruling.
Three samples accompanied your first letter, and ingredients
breakdowns were submitted with your June letter. One sample was
forwarded to the U.S. Customs Laboratory for analysis. The
products are powders, put up in 2-kilogram foil bags, to be used
as ingredients in the manufacture of ice cream by dairy outlets.
The main ingredients, in the banana flavored ice cream mix, are
said to be 55 percent sugar, 30 percent skimmed milk powder, 9
percent vegetable fat, 2 percent dried glucose syrup, and 1
percent thickener. The strawberry flavor product is said to
consist of 66 percent sugar, 19 percent skimmed milk powder, 7
percent vegetable fat, and 4 percent lactose. The chocolate
flavor is stated to contain 49 percent sugar, 28 percent skimmed
milk powder, 10 percent vegetable fat, 7 percent cocoa, and 2
percent dried glucose syrup. Laboratory analysis found the
chocolate flavored mix contained 49.8 percent sucrose, 29.6
percent non-fat milk powder, and 5.6 percent defatted cocoa
powder. The mixes also contain less than 1 percent each of
thickeners, stabilizers, emulsifiers, flavors and salt.
The applicable subheading for the chocolate flavored ice
cream mixes, if imported in quantities that fall within the
limits described in additional U.S. note 10 to chapter 4, will be
1806.90.0500, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...other...other...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 rate of
duty will be 5.3 percent ad valorem. If the quantitative limits
of additional U.S. note 10 to chapter 4 have been reached, an the
product contains 21 percent or more by weight of milk solids, the
product will be classified in subheading 1806.90.1000, HTS, and
dutiable at the rate of 57.4 cents per kilogram plus 6.5 percent
ad valorem. In addition, products classified in subheading
1806.90.1000, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.04.59 to
9904.04.66, HTS.
The applicable subheading for the banana and strawberry
flavored ice cream mixes, if imported in quantities that fall
within the limits described in additional U.S. note 10 to chapter
4, will be 1901.90.4200, HTS, which provides for food
preparations of goods of headings 0401 to 0404, not containing
cocoa or containing less than 5 percent by weight of cocoa
calculated on a totally defatted basis, not elsewhere specified
or included...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, these three products will be classified in
subheading 1901.90.4300, HTS, and dutiable at $1.156 per kilogram
plus 15.2 percent ad valorem. In addition, products classified
in subheading 1901.90.4300, HTS, will be subject to additional
duties based on their value, as described in subheadings
9904.04.67 to 9904.04.74, HTS.
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 212-466-5760.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division