CLA-2:OT:RR:NC:N2:231
Sheri G. Lawson
Willson International Inc.
160 Wales Avenue
Suite 100
Tonawanda, NY 14150
RE: The tariff classification of Ice Cream Sandwiches from Canada
Dear Ms. Lawson:
In your letter dated June 2, 2021 you requested a tariff classification ruling on behalf of your client, Schep’s Bakeries Ltd. (Norwich, Ontario, Canada).
There are two products under review, as follows:
The Stroopwafel Ice Cream Sandwich is an ice cream novelty sandwich in a plastic film wrapping. It consists of a dulce de leche core with a layer of vanilla ice cream encased between two waffle shaped cookies. The ingredients in the waffle and dulce de leche portion are wheat flour, sweetened condensed milk, sugar, water, corn syrup, skim milk powder, canola oil, sodium alginate, salt, microcrystalline cellulose, carboxymethyl cellulose, mono-glycerides, sodium hexametaphosphate, potassium sorbate, soya lecithin, palm oil, egg, soy flour, oat fiber, and baking soda. The ice cream portion is composed of milk, cream, sugar, water, unspecified modified milk ingredients, mono-diglycerides, guar gum, cellulose gum, locust bean gum, carrageenan, silicon dioxide, and natural vanilla flavor. You state that the waffle will comprise 59.97 percent by weight of the product while the ice cream is 40.03 percent. In addition, the waffle will comprise 70.49 percent by value of the product while the ice cream is 29.51 percent. The finished product will be put up for retail sale in two sizes of 1.9 ounces and 3.95 ounces.
The Gingerbread Man Ice Cream Sandwich is an ice cream novelty sandwich in a plastic film wrapping. It consists of an ice cream core encased between two gingerbread men cookies. The ingredients in the gingerbread men cookies are wheat flour, sugar, molasses, palm oil, liquid whole eggs, ground ginger, cinnamon, salt, ground cloves and baking soda. The ice cream portion is composed of milk, cream, sugar, water, unspecified modified milk ingredients, mono-diglycerides, guar gum, cellulose gum, locust bean gum, carrageenan, silicon dioxide, and natural vanilla flavor. You state that the gingerbread men cookies will comprise 61.60 percent by weight of the product while the ice cream is 38.40 percent. In addition, the gingerbread men cookies will comprise 78.74 percent by value of the product while the ice cream is 21.26 percent.
In your letter, you suggested classification of the merchandise at issue in subheading 1905.32.0029 (Stroopwafel Ice Cream Sandwiches) and 1905.31.0029 (Gingerbread Man Ice Cream Sandwich), respectively. We do not agree. CBP has long considered the aforementioned products to be ice cream novelty items. Ice cream novelties are defined as frozen food preparations consisting essentially of ice cream in combination with other food components to make a variety of specialty items, such as chocolate covered ice cream bars, ice cream sandwiches, ice cream cakes, etc. While the waffles and gingerbread men cookies represent a large portion of each type of ice cream sandwich, the essential character of these ice cream novelties is considered to be imparted by the ice cream component.
The applicable subheading for the above-described Ice Cream Sandwiches, if entered during the tariff-rate quota open period, 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: Ice Cream: 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 percent ad valorem.
The applicable subheading for the above-described Ice Cream Sandwiches, if entered after the tariff-rate quota period is closed, 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 percent 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 9904.04.50-9904.05.01.
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 the World Wide Web at https://hts.usitc.gov/current.
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.
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) 851-3300
E-mail: [email protected]
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division