CLA-2-21:S:N:N7:231 897391
Mr. Reginald Williams
A.N. Deringer, Inc.
Interstate 95
Houlton, ME 04730
RE: The tariff classification of frozen water ice bar on a stick,
frozen water ice on a stick and frozen sherbet bar on a stick
(chocolate covered) from Canada.
Dear Mr. Williams:
In your letter dated April 18, 1994, on behalf of Brookfield
Ice Cream Ltd., Canada, you requested a tariff classification
ruling.
The frozen water ice bar on a stick, contains: water (80.69%),
sugar (13.73%), corn syrup solids (3.70%), flavor concentrate
(1.23%), and less then one percent stabilizer, and citric acid.
The frozen water ice on a stick, contains water (73.70%), sugar
(18.00%), corn syrup solids (7.22%), and less then one percent
stabilizer, flavor concentrate, and citric acid. The frozen
sherbet bar on a stick coated with chocolate contains: water
(56.47%), sugar (17.68%), chocolate coating (15.96%), corn syrup
solids (4.77%), milk solids non-fat (3.41%) butter fat (1.04%) and
less then one percent stabilizer, flavor concentrate, and citric
acid.
The applicable subheading for the frozen sherbet bar on a
stick coated with chocolate will be 2105.00.0015, Harmonized Tariff
Schedule of the United States (HTS), which provides for Ice cream
and other edible ice, whether or not containing cocoa...Other (than
ice cream):...Subject to quotas established pursuant to section 22
of the Agricultural Adjustment Act, as amended:...Articles of milk
or cream. The general rate of duty will be 20 percent ad valorem.
Articles classifiable in HTS subheading 2105.00.0015 are
subject to quota quantity restrictions listed in subchapter IV of
Chapter 99 in HTS subheading 9904.10.60, which limits the amount
of such products which may be imported from other countries
(including Canada) to an annual quota quantity of 2,721 kilograms.
Additionally, an import license, issued to the importer by the
United States Department of Agriculture, will be required at the
time such merchandise is withdrawn from warehouse or entered for
consumption into the United States.
The applicable subheading for the frozen water ice bar on a
stick and the frozen water ice on a stick 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...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