CLA-2-21:S:N:N7:231 811834
Mr. Tony Kehoe
SAAL Enterprises, Inc.
5 Parkway Forest Drive, Suite 1808
Willowdale, Ontario M2J 1L2
Canada
RE: The tariff classification of non-dairy ice products from the
United Kingdom.
Dear Mr. Kehoe:
In your letter, dated May 31, 1995, you have requested a
tariff classification ruling.
The products are eighteen non-dairy ice products. Palm oil is used in
all the items. No cream or dairy fat is used in the products. The items are
individually wrapped and packed. They are described thus:
1) caramella bars. The ingredients are water, sugar, cocoa butter, peanuts,
vegetable oil, glucose syrup solids, dried whole milk, cocoa masse,
buttermilk powder, skimmed milk powder, skimmed, sweetened condensed milk,
dextrose monohydrate, butter oil, modified starch, whey powder, emulsifier,
cream, flavoring, stabilizers, coloring, and salt.
2) rum 'n' raisin chocolate ices. The ingredients are water, vegetable oil,
sugar, raisins, buttermilk powder, skimmed milk powder, defatted cocoa
powder, dextrose, glucose syrup solids, whey powder, flavoring, emulsifiers,
coloring, stabilizers, and rum.
3) white chocolate ices. The ingredients are water, vegetable oil, sugar,
skimmed milk powder, buttermilk powder, whey powder, dextrose, glucose syrup
solids, butter oil, emulsifiers, stabilizers, coloring, and flavoring.
4) tutti frutti chocolate bars. The ingredients are water, sugar, cocoa
butter, vegetable oil, dried whole milk, buttermilk powder, skimmed milk
powder, glucose syrup, cocoa masse, raisins, glace cherries, candied peel,
dextrose monohydrate, peaches, glucose syrup solids, butter oil, whey
powder, pineapple, pears, grapes, emulsifier, modified starch, stabilizers,
flavoring, and coloring.
5) fruit and nut chocolate bars. The ingredients are water, sugar, raisins,
cocoa butter, hazelnuts, vegetable oil, dried whole milk, skimmed milk
powder, buttermilk powder, cocoa masse, dextrose monohydrate, butter oil,
glucose syrup solids, whey powder, emulsifier, stabilizers, coloring, and
flavoring.
6) hazelnut praline chocolate bars. The ingredients of the hazelnut
chocolate ice are water, sugar, hazelnuts, cocoa butter, vegetable oil, dried
whole milk, skimmed milk ppowder, buttermilk powder, cocoa masse, dextrose
monohydrate, butter oil, glucose syrup solids, whey powder, emulsifier,
sorbitol, stabilizers, coloring, and flavoring.
7) strawberry Roma cones. The ingredients are white sugar, sap, buttermilk
powder, whey powder, glucose/glucose syrup, and wheat flour.
8) vanilla and chocolate Roma cones. The ingredients are white sugar, sap,
buttermilk powder, whey powder, glucose/glucose syrup, and wheat flour.
9) mint and chocolate Roma cones. The ingredients are water, sugar,
vegetable oil, wheat flour, skimmed milk powder, buttermilk powder, dextrose,
peanuts, defatted cocoa powder, whey powder, glucose syrup solids,
emulsifier, coloring, stabilizers, salt, flavoring, and modified maize
starch.
10) milky mountains. The ingredients are water, vegetable oil, sugar,
buttermilk powder, skimmed milk powder, dextrose monohydrate, whey powder,
glucose syrup solids, emulsifier, stabilizers, colors, and flavoring.
11) orange juice ice lollies. The ingredients are water, sugar, dried
glucose syrup, reconstituted orange juice concentrate, citric acid,
coloring, flavoring, and stabilizers.
12) strawberry split ice lollies. The ingredients are water, sugar,
vegetable oil, skimmed milk powder, buttermilk powder, glucose syrup solids,
dextrose monohydrate, strawberry puree, whey powder, coloring, citric acid,
stabilizers, emulsifier, and flavoring.
13) vimto ice lollies. The ingredients are water, sugar, dried glucose
syrup, fruit juices, citric acid, natural coloring, flavoring, malt extract,
stabilizers, preservatives, and artificial sweetener (saccharin).
14) mint chocolate ices. The ingredients are water, vegetable oil, sugar,
buttermilk powder, skimmed milk powder, defatted cocoa powder, dextrose,
glucose syrup solids, whey powder, emulsifiers, coloring, stabilizers, and
flavoring.
15) vimto split. The ingredients are water, sugar, hydrogenated vegetable
oil, skimmed milk powder, clover buttermilk powder, dried glucose syrup,
dextrose, stabilizers, fruit juices, whey powder, citric acid, coloring,
emulsifier, flavorings, malt extract, preservatives, and artificial
sweeterner (saccharin).
16) tiramisu Roma cones. The ingredients are water, sugar, vegetable oil,
wheat flour, skimmed milk powder, buttermilk powder, glucose syrup solids,
dextrose, whey powder, defatted cocoa powder, emulsifier, cocoa liquor,
flavoring, modified maize starch, stabilizers, coloring, coffee, salt, and
cream.
17) neopolitan Roma cones. The ingredients are water, sugar, vegetable oil,
wheat flour, skimmed milk powder, buttermilk powder, dextrose, hazelnuts,
whey powder, defatted cocoa powder, glucose syrup solids, emulsifiers,
strawberry puree, coloring, stabilizers, salt, and flavoring.
18) screwballs. The ingredients are water, sugar, vegetable oil, skimmed
milk powder, buttermilk powder, dextrose monohydrate, glucose syrup solids,
whey powder, raspberry puree, emulsifier, gum base, modified starch,
coloring, stabilizers, flavoring, citric acid, and sodium citrate.
The applicable subheading for the non-dairy ice products will be
2105.00.5000, 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 rate of duty will be 19.5 percent ad valorem.
Additional requirements may be imposed on these products by the Food and
Drug Administration. You may contact the FDA at:
U.S. Food and Drug Administration
200 C Street, S.W.
Washington, DC 20204
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