CLA-2-21:OT:RR:NC:N2:231
Mr. Ricardo Chao
Eurasia Enterprises, Inc.
521 Ala Moana Blvd., #226
Honolulu, HI 96813
RE: The tariff classification of ice cream from the Philippines.
Dear Mr. Chao:
In your letters dated October 25, 2012 and February 5, 2013, you requested a tariff classification ruling.
The goods in question are two different flavors of ready-to-eat ice cream having the brand name “FIC® / Fruits in Ice Cream.” The ice cream will be supplied in half-gallon tubs, and will be imported, stored, sold and consumed in frozen condition. The flavors with their respective ingredients are as follows:
Mango – water, mango puree, milk fat, sugar, skim milk powder, corn syrup, mango cubes, food stabilizers (carrageenan, guar & vegetable gums), food emulsifier (glycerin fatty acid esters), artificial food colors.
Ube – water, purple yam (ube) preserve, milk fat, sugar, skim milk powder, corn syrup, food stabilizers (carrageenan, guar & vegetable gums), food emulsifier (glycerin fatty acid esters), artificial and natural food flavors, natural and artificial food colors.
You state that these items are intended to conform to the FDA’s standard of identity for “ice cream,” and will be labeled and sold as such. (Submitted copies of packaging artwork show that the products are labeled as “premium ice cream.”) Based on composition information
accompanying your inquiry, the milk fat and non-fat milk solids contents of these products appear to satisfy the FDA standard’s requirements for same.
The applicable subheading for both of the 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 both of the 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 9904.21.17, 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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) 734-3277
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 the 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,
Thomas J. Russo
Director
National Commodity Specialist Division