CLA-2-19:RR:NC:FC:228 A85245

1901.90.4300

Marius Sonnen
Sonnen & Co., Inc.
134 West 32 Street, Suite 605
New York, NY 10001

RE: The tariff classification of ice cream mix powders from the Netherlands.

Dear Mr. Sonnen:

In your letters dated May 13, 1996, and June 25, 1996, you requested a tariff classification ruling.

Three samples accompanied your first letter, and ingredients breakdowns were submitted with your June letter. One sample was forwarded to the U.S. Customs Laboratory for analysis. The products are powders, put up in 2-kilogram foil bags, to be used as ingredients in the manufacture of ice cream by dairy outlets. The main ingredients, in the banana flavored ice cream mix, are said to be 55 percent sugar, 30 percent skimmed milk powder, 9 percent vegetable fat, 2 percent dried glucose syrup, and 1 percent thickener. The strawberry flavor product is said to consist of 66 percent sugar, 19 percent skimmed milk powder, 7 percent vegetable fat, and 4 percent lactose. The chocolate flavor is stated to contain 49 percent sugar, 28 percent skimmed milk powder, 10 percent vegetable fat, 7 percent cocoa, and 2 percent dried glucose syrup. Laboratory analysis found the chocolate flavored mix contained 49.8 percent sucrose, 29.6 percent non-fat milk powder, and 5.6 percent defatted cocoa powder. The mixes also contain less than 1 percent each of thickeners, stabilizers, emulsifiers, flavors and salt.

The applicable subheading for the chocolate flavored ice cream mixes, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.90.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...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 5.3 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, an the product contains 21 percent or more by weight of milk solids, the product will be classified in subheading 1806.90.1000, HTS, and dutiable at the rate of 57.4 cents per kilogram plus 6.5 percent ad valorem. In addition, products classified in subheading 1806.90.1000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

The applicable subheading for the banana and strawberry flavored ice cream mixes, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included...other...other...dairy products described in additional U.S. note 1 to chapter 4...dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, these three products will be classified in subheading 1901.90.4300, HTS, and dutiable at $1.156 per kilogram plus 15.2 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

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 Stanley Hopard at 212-466-5760.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division