Ms. Tracey A. Ellman
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of frozen DESSERT ICES from
Dear Ms. Ellman:
In your letter dated November 9, 1992, you requested a
tariff classification ruling.
The products in question are described as variously flavored
frozen desserts, namely, "Chocolate Ice," "Lemon Fruit Ice,"
"Raspberry Fruit Ice." "Passionfruit Fruit Ice," and "Mango Fruit
Ice". "Chocolate Ice" consists of water, sugar, cocoa mass,
cocoa and vegetable stabilizer. "Lemon Fruit Ice" consists of
water, fresh lemon juice, sugar and vegetable stabilizer.
"Raspberry Fruit Ice" consists of raspberries, sugar and
vegetable stabilizer. "Passionfruit Fruit Ice" consists of
passionfruit puree, sugar, water and vegetable stabilizer.
"Mango Fruit Ice" consists of mango puree, sugar and vegetable
The applicable subheading for these frozen DESSERT ICES will
be 2105.00.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for Ice cream and other edible ice,
whether or not containing cocoa...Other:...Other. The rate of
duty will be 20 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport