CLA-2-21:S:N:N7:231 800800
Mr. Michael Hurwich
Metropolitan Ice Cream, Inc.
18 Mowat Avenue
Toronto, Ontario M6K 3E8
Canada
RE: The tariff classification of frozen desserts from Canada.
Dear Mr. Hurwich:
In your letter, dated July 25, 1994, you requested a tariff classification ruling.
The submitted samples are frozen desserts. The ingredients are:
FLAVOR INGREDIENTS
Mango Ice Mango fruit, lemon juice, lime juice, water, sugar, and guar gum
Passionfruit Ice Passionfruit, sugar, water, and glucose
Raspberry Ice Raspberries, lemon juice, orange juice, water, sugar, and guar gum
Lemon Ice Lemons, lime juice, water, sugar, and guar gum
Pink Grapefuit Grapefruit, sugar, water, glucose, and lemon juice
Strawberry Ice Strawberries, sugar, water, glucose, orange juice, and lemon juice
Peach Ice Fresh peaches, sugar, water, glucose, and lemon juice
Cassis Ice Black currants, sugar, water, glucose, and lemon juice
Blueberry Ice Blueberries, sugar, water, and orange juice
Cranberry/Orange Ice Blueberries, sugar, water, and orange juice
Blackberry Ice Blackberries, water, honey, sugar, glucose, and lemons
The applicable subheading for the frozen desserts will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The general rate of duty will be 20 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport