CLA-2-21:OT:RR:NC:2:231
Ms. Sheri G. Lawson
Willson International, Inc.
250 Cooper Avenue
Suite 102
P.O. Box 390
Tonawanda, NY 14150-0390
RE: The tariff classification of ice cream cakes from South Korea.
Dear Ms. Lawson:
In your letter dated September 2, 2009, you requested a tariff classification ruling on behalf of Dunkin’ Brands Canada Ltd.
You submitted small black-and-white pictures, compositional statements and other information pertaining to ice cream cakes that will be imported in seven different flavors. It appears that each product will consist of a layer or layers of ice cream (or quasi ice cream) plus a layer or layers of other food components such as fruit, chocolate, ice glaze, topping or the like. The products will be imported, sold and consumed in a frozen state. The stated compositions of the respective flavors are reproduced below. (However, we have omitted from our listings some of the minor ingredients, where indicated by “…”.)
BR-CK-9493-PRK Enchanting Chocolate (World Class Chocolate): CREAM (26.03%), SUGAR (10.65%), FROZEN STRAWBERRIES (7.33%), POWDERED MILK (7.01%), CORN SYRUP (5.37%), FROZEN DESSERT MOUSSE POWDER & STABILIZATION SYSTEM (4.94%) [partially hydrogenated palm kernel oil and/or coconut oil, sodium caseinate, propylene glycol monoester, …], CHOCOLATE FLAVORED FLAKES (2.42%) [sugar, partially hydrogenated coconut oil, cocoa, vanilla extract, soy lecithin, salt], FROZEN BLUEBERRIES (1.83%), WHITE ROLL CHOCOLATE (1.53%) [sugar, cocoa butter, whole milk powder, soya lecithin, vanillin], ICE GLAZE (1.22%) [iso-malto-oligo-saccharide, sugar, water, glucose syrup, d-sorbitol, glucose, pectin, …], DECO SNOW (1.22%) [sugar, wheat powder, vegetable fat (palm)], COCOA POWDER “0044” (0.8558%), COCOA POWDER “0041” (0.3442%), DARK RECTANGULAR LOGO CHOCOLATE (0.0641%) [dark chocolate (cocoa mass, fructose, cocoa butter, soy lecithin, vanilla), white chocolate (sugar, cocoa butter, milk powder, soy lecithin, vanilla, titanium dioxide)], WATER (29.1042%).
BR-CK-9485-PRK Strawberry Charlotte: CREAM (20.57%), PINK DACQUISE (15.74%) [egg, almond powder, sugar powder, sugar, wheat, prickly pear powder, tartaric acid], SUGAR (6.78%), POWDERED MILK (5.88%), STABILIZED STRAWBERRIES (5.78%) [strawberries, high-fructose corn syrup, sugar, locust bean gum, citric acid, xanthan gum], CORN SYRUP (4.44%), STRAWBERRY FRUIT BASE (3.71%) [strawberry puree, sugar, high-fructose corn syrup, water, natural and artificial strawberry flavor, citric acid, locust bean gum], TOPPING PRIME (2.62%) [liquid fructose, refined processed oil, glycerin, sodium caseinate, polysorbate 60, sugar, sodium stearoyl lactylate, glycerin fatty acid ester, …], NY CHEESECAKE CUBE (2.28%) [cream cheese, sugar, pasteurized egg, sugar powder, fractionated palm kernel oil, natural vanilla flavor, lemon peel, guar gum, graham crumb (starch, wheat gluten powder, sugar, soybean/palm oil, …)], BLUEBERRY RIBBON (1.47%) [blueberries, corn syrup, high-fructose corn syrup, sugar, water, modified food starch, natural blueberry flavor, …], ICE GLAZE (0.8746%) [iso-malto-oligo-saccharide, sugar, water, glucose syrup, d-sorbitol, glucose, pectin, sodium alginate, carrageenan, …], FROZEN RASPBERRY (0.8746%), NY CHEESECAKE BASE (0.7595%) [cream cheese, sugar, pasteurized egg, sugar powder, fractionated palm kernel oil, natural vanilla flavor, lemon peel, guar gum, graham crumb (starch, wheat gluten powder, sugar, soybean/palm oil, …)], MINI PETAL CHOCOLATE (0.5248%) [white chocolate (sugar, hydrogenated palm oil, non-fat milk powder, whey powder, soy lecithin, vanillin), dark chocolate (sugar, vegetable fat, cocoa powder, soy lecithin, glycerin fatty acid ester, vanillin)], DECO SNOW (0.3498%) [sugar, wheat powder, vegetable fat (palm)], RED BEET CONCENTRATE (0.2887%) [condensed beet juice, citric acid, vitamin C], EMULSIFIER/STABILIZER BLEND (0.1938%) [guar gum, mono- and diglycerides of fatty acids, …], DARK RECTANGULAR LOGO CHOCOLATE (0.1224%) [dark chocolate (cocoa mass, fructose, cocoa butter, soy lecithin, vanilla), white chocolate (sugar, cocoa butter, milk powder, soy lecithin, vanilla, titanium dioxide)], CARROT BASE COLOR (0.0023%) [glycerin, carthamus yellow, carrot oil, …], WATER (26.7395%).
BR-CK-9486-PRK Choco Amore: CREAM (25.83%), SUGAR (10.84%), POWDERED MILK (6.95%), CORN SYRUP (6.51%), CHOCOLATE FLAVORED CHOICO FLAKES (3.00%) [sugar, partially hydrogenated coconut oil, cocoa, vanilla extract, soy lecithin, salt], FROZEN CRANBERRIES (2.26%), COCOA POWDER #0044 (1.87%), CHOCO COOKIE (1.51%), COCOA POWDER BANHOTEN (1.51%), FROZEN RED CURRANTS (1.51%), FROZEN BLACK CURRANTS (0.7534%), ICE GLAZE (0.7534%) [ingredients as given above], COCOA POWDER #0041 (0.7230%), DOUBLE SNAIL CHOCOLATE (0.4520%) [white chocolate (sugar, hydrogenated palm oil, non-fat milk powder, whey powder, soy lecithin, vanillin), dark chocolate (sugar, vegetable fat, cocoa powder, soy lecithin, glycerine fatty acid ester, vanillin)], CHOCOLATE TOPPING SYRUP (0.4498%) [sugar powder, glucose, malitol, cocoa powder D-11-S, sugar-added condensed milk, cocoa powder N-11-N, carrageenan, sucrose fatty acid ester, salt, water], SUGAR POWDER (0.3037%), EMULSIFIER/STABILIZER BLEND (0.2302%) [ingredients as given above], DARK RECTANGULAR LOGO CHOCOLATE (0.1055%) [ingredients as given above], VANILLA FLAVOR (0.0818%), WATER (34.1393%).
BR-CK-9488-PRK Chocolate Elegance: CREAM (20.10%), NAT. CREAM CARAMEL RIBBON (12.30%) [sugar-added condensed milk, corn syrup, water, sugar, butter, glycerin, pectin, salt, sodium citrate, natural vanilla flavor, sodium hydrocarbonate], 1/2 PRALINE PECAN (6.83%) [sugar, pecan, butter, corn syrup, salt], SUGAR (6.56%), POWDERED MILK (5.67%), TOPPING PRIME (4.91%) [ingredients as given above], CORN SYRUP (4.29%), PRALINE PECAN (3.28%) [sugar, pecan, butter, corn syrup, salt], ICE GLAZE (1.64%) [ingredients as given above], LIQUID FRUCTOSE (1.49%), MALTOSE (0.9948%), FROZEN RASPBERRIES (0.9830%), KOREAN MESH CHOCOLATE (0.9338%) [dark chocolate (cocoa mass, sugar, cocoa butter, soy lecithin, vanillin)], FROZEN RED CURRANTS (0.8191%), DEXTROSE (0.4954%), FROZEN BLACKBERRIES (0.4915%), MALITOL SYRUP (0.3126%), VANILLA FLAVOR (0.3115%), COCOA POWDER D-11-S (0.2605%), EMULSIFIER/STABILIZER BLEND (0.1749%) [ingredients as given above], COCOA POWDER N-11-N (0.1563%), SUGAR-ADDED CONDENSED MILK (0.1474%), DARK RECTANGULAR LOGO CHOCOLATE (0.1147%) [ingredients as given above], CARRAGEENAN (0.0147%), CARROT BASE COLOR (0.0132%) [ingredients as given above], SUCROSE FATTY ACID ESTER (0.0103%), SALT (0.0010%), WATER (26.6953%).
BR-CK-9493-PRK Straw Yogurt Delight (Yogurt Cake): SUGAR (12.62%), CREAM (12.22%), FROZEN STRAWBERRIES (7.33%), STABILIZED STRAWBERRIES (5.71%) [ingredients as given above], SKIMMED MILK POWDER (4.98%), CORN SYRUP (4.15%), ICE-CREAM YO MIX (3.71%) [sugar, dextrose, skimmed yogurt powder, acidifier (citric acid), flavors (natural essence of yogurt)], POWDERED MILK (2.26%), FROZEN BLUEBERRIES (1.83%), WHITE ROLL CHOCOLATE (1.53%) [ingredients as given above], ICE GLAZE (1.22%) [ingredients as given above], DECO SNOW (1.22%) [ingredients as given above], EMULSIFIER/STABILIZER BLEND (0.2057%) [mono- and diglycerides of fatty acids, guar gum, polyethylene sorbitan monooleate, carrageenan, sodium alginate], DARK RECTANGULAR LOGO CHOCOLATE (0.0856%) [ingredients as given above], RED BEET CONCENTRATE (0.0169%) [ingredients as given above], CARROT BASE COLOR (0.0042%) [ingredients as given above], LACTIC ACID BACTERIA (0.0014%), WATER (40.9062%).
BR-CK-9489-PRK Strawberry Cheesecake: CREAM (22.64%), SUGAR (7.42%), MILK POWDER (6.42%), STRAWBERRY RIBBON (5.18%) [strawberries, corn syrup, sugar, water, denaturized starch, extracted strawberry juice, strawberry flavor, citric acid, vegetable juice extract], TOPPING PRIME (4.95%) [ingredients as given above], BLUEBERRY SYRUP (4.95%) [sugar-added blueberry, sugar, invert sugar, water, sugar-added strawberry puree, sorbitol, …], CORN SYRUP (4.86%), NY CHEESECAKE CUBE (4.86%) [ingredients as given above], SQUARE DARK CHOCOLATE (2.47%) [cocoa mass, fructose, cocoa butter, lecithin, vanilla], FROZEN RED CURRANTS (1.65%), FROZEN BLACK CURRANTS (1.65%), NY CHEESECAKE BASE (1.62%) [ingredients as given above], ICE GLAZE (0.8244%) [corn syrup, dextrose, sugar, pectin, carrageenan, …, water], PISTACHIO (0.4946%), MINI PETAL PICK CHOCOLATE (0.3298) [white chocolate, dark chocolate, red oil, …], DARK RECTANGULAR LOGO CHOCOLATE (0.2473%) [ingredients as given above], EMULSIFIER/STABILIZER BLEND (0.2120%) [ingredients as given above], VANILLA FLAVOR (0.1173%), YELLOW COLOR (0.0147%) [annatto, water, …], WATER (29.0899%).
BR-CK-9487-PRK Praline Paradise (Incredible Garden): CREAM (19.84%), SUGAR (8.17%), TOPPING PRIME (7.79%) [ingredients as given above], NAT. CREAM CARAMEL RIBBON (7.02%) [ingredients as given above], POWDERED MILK (5.40%), CORN SYRUP (5.16%), 1/2 PRALINE PECAN (3.90%) [sugar, pecan, butter, corn syrup, salt], SEMI-SWEET CHOCOLATE CHUNK (3.74%) [sugar, chocolate liquor, soy lecithin, cocoa butter, milk fat], TAGONG PLATE CHOCOLATE (3.74%) [cocoa mass, fructose, cocoa butter, soy lecithin, vanilla], WHITE SLICE CHOCOLATE (1.68%) [sugar, cocoa butter, skimmed milk powder, soy lecithin, vanilla], COCOA POWDER #0044 (1.29%), FROZEN RASPBERRIES (0.9353%), FROZEN BLACKBERRIES (0.9353%), CORN OIL (0.7052%), COCOA POWDER #0041 (0.4975%), FROZEN RED CURRANTS (0.4677%), TRUFFLE SHELL DARK (0.4677%) [cocoa mass, sugar, cocoa butter, soy lecithin], TRUFFLE SHELL WHITE (0.4677%) [sugar, cocoa butter, skimmed milk powder, soy lecithin, natural vanilla], ICE GLAZE (0.4677%) [ingredients as given for Enchanting Chocolate], DECO SNOW (0.3118%) [ingredients as given above], EMULSIFIER/STABILIZER BLEND (0.1787%) [ingredients as given above], VANILLA FLAVOR (0.1778%), DARK RECTANGULAR LOGO CHOCOLATE (0.1091%) [ingredients as given above], GLYCERIN (0.0233%), CARROT BASE COLOR (0.0075%) [ingredients as given above], WATER (26.5177%).
We note your suggestion that the above-described ice cream cakes might be classifiable in subheadings 2105.00.1000 / 2105.00.2000, the HTSUS provisions for ice cream. However, Customs and Border Protection has taken the position that ice cream novelties or specialty goods (such as ice cream cakes, chocolate-covered ice cream bars, ice cream cones and similar products) consisting of ice cream in combination with other food components, are classifiable in the residual dairy-product provisions of heading 2105. See, for example, New York Ruling Letter I82670 (June 28, 2002) and the rulings cited therein.
We would also note that certain milk-fat/milk-solids information that you submitted suggests that, within some versions of the subject goods, the “ice cream” portion itself might not actually meet the FDA standard of identity for ice cream. In such instances, the product would be regarded as a combination of a dairy-type edible ice with other food components. For tariff purposes here, such a combination would nevertheless lead to the same classification result as would be obtained for a comparable product made with bona fide ice cream.
The applicable subheading for all of the above-described ice cream cakes, if imported under quota, 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 rate of duty will be 20% ad valorem.
The applicable subheading for the ice cream cakes, if imported outside the quota, 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 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.
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 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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division