CLA-2-21:RR:NC:2:231 C86275
Mr. Steven Dillingham
Norwegian Trade Council
800 Third Avenue, 23rd Floor
New York, NY 10022
RE: The tariff classification of ice cream from Norway.
Dear Mr. Dillingham:
In your letter, dated April 8, 1998, you have requested a tariff classification ruling on behalf of your client, Norsk Iskrem, Lysaker, Norway.
The product, which is called, "Soft-Ice Base," is a frozen, soft ice cream mix. The ingredients are 47.28 percent milk and cream (concentrated milk fat and solids), 2.9 percent whey powder, sugar, emulsifier, stabilizers, ethyl vanillin, vanillin, and flavoring. The composition breakdown includes 12.8 percent sugar, 10.9 percent nonfat milk solids, 10.5 percent milk fat, and 10 percent butterfat.
"Soft-Ice Base" is thawed and then used "as is," without dilution or the addition of other ingredients (in order to avoid bacterial contamination). Directions on the two liter carton states that thawing and later storage should take place at 4 degrees Centigrade or cooler. The frozen "Soft-Ice Base" is thawed in closed cartons prior to being emptied into the machine reservoir of the "Soft-Ice" dispensing machine.
The applicable subheading for "Soft-Ice Base," if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 21, will be 2105.00.1000, Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem. If the quantitative limits of additional U.S. note 5 to chapter 21 have been reached, the product will be classified in subheading 2105.00.2000, HTS, and will be dutiable at 53.1 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.2000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.21.10 - 9904.21.18, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division