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 five 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:

Black Sesame – water, refined sugar, anhydrous milk fat, sesame sugar brittle, skim milk powder, corn syrup, toasted black sesame, food stabilizers (carrageenan, guar & vegetable gums), food emulsifier (glycerin fatty acid esters), artificial and natural food flavors.

Durian – water, durian puree and 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, artificial food colors.

Halo-Halo – water, assorted fruit preserves (jackfruit cubes, banana cubes, red monggo beans, purple yam, chickpeas, coconut gel, sweet potato, and white kidney beans), milk fat, sugar, skim milk powder, corn syrup, food stabilizers (carrageenan, guar & vegetable gums), food emulsifier (glycerin fatty acid esters), artificial food flavors, artificial food colors.

Macapuno – water, coconut sport (“macapuno”) 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.

Nangkasuy – water, nangka (jackfruit) preserve, milk fat, sugar, skim milk powder, corn syrup, roasted cashew nuts, food stabilizers (carrageenan, guar & vegetable gums), food emulsifier (glycerin fatty acid esters), artificial food colors.

You state that all of 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 selected packaging artwork show that the products are labeled as “gourmet ice cream” or “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 all 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 all 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