CLA-2-21:OT:RR:NC:N5:231
Matthew Williams
John A. Steer Company
1227 N 4th St Philadelphia, PA 19122
RE: The tariff classification of Acai Sorbet and Cupuaçu Cream from Brazil
Dear Mr. Williams:
In your letter dated July 13, 2023, you requested a tariff classification ruling on behalf of your client, Ice Box Foods Inc. (San Rafael, CA).
There are three products under review as follows:
Açaí Sorbet with Greek Yogurt Cream is composed of açaí pulp (26 percent), water (46.42 percent), sugar, whole milk powder (7 percent), yogurt flavoring, trisodium citrate, acidulant citric acid, maltodextrin (stabilizer), guar gum, carboxymethyl cellulose, xanthan gum (thickeners), natural guarana extract, and black carrot extract acid.
Açaí Sorbet with Guarana and Cupuaçu Cream is composed açaí pulp (26 percent), water (34.36 percent), sugar, cupuaçu pulp, guarana extract, maltodextrin, whole milk powder (3 percent), distilled fatty acids monoglyceride, propylene glycol esters of fatty acids, fatty acid salt, polysorbate 80 (emulsifiers), maltodextrin (stabilizer), guar gum, carboxymethyl cellulose, xanthan gum (thickeners), natural guarana extract, acidulant citric, and black carrot extract acid.
Cupuaçu Cream is composed of Cupuaçu pulp (25 percent), water (41.86 percent), sugar, whole milk powder (6.4 percent), distilled fatty acids monoglyceride, propylene glycol esters of fatty acids, fatty acid salt, polysorbate 80 (emulsifiers), maltodextrin (stabilizer), guar gum, and carboxymethyl cellulose (thickeners)
The above described products will be imported frozen in containers with a net weight of 600 grams.
The applicable subheading for the various flavors of Açaí Sorbet and Cupuaçu Cream will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Ice cream and other edible ice, whether or not containing cocoa: Other: Other.” The rate of duty will be 17 percent ad valorem.
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 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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division