CLA-2-21:OT:RR:NC:N2:231
Mr. Hiro Totani
Icrest International LLC
200 N. Sepulveda Boulevard
Suite No 925
El Segundo, CA 90245
RE: The tariff classification of Frozen Mochi Cream Dessert from Japan
Dear Mr. Totani:
In your letter dated April 23, 2019, you requested a tariff classification ruling.
The subject merchandise is five varieties of mochi style frozen desserts.
Item 1 – Strawberry Cheese Cake flavor is composed of sugar, strawberry jam, cream, milk, powdered glutinous rice, sweetened condensed milk, skim milk powder, freeze dry strawberry, powdered oil, concentrated lemon juice, millet jelly, starch, salt, gelatin, glucose, polydextrose, trehalose momordica grosvenori extract, modified starch polysaccharide thickener, modified starch, glycine, acidulant, enzyme, monascus, emulsifier, ph regulator, sodium acetate, artificial flavor, calcium phosphate and water. The product contains 7.2 percent milk fat and 5.3 percent non-fat milk solids.
Item 2 – Mango and Coconut flavor is composed of sugar, cream, milk, mango jam, powdered glutinous rice, coconut, sweetened condensed milk, skim milk powder, powdered oil, coconut powder, millet jelly, starch, salt, gelatin, glucose, polydextrose, dextrin, trehalose momordica grosvenori extract, modified starch polysaccharide thickener, modified starch, glycine, acidulant, enzyme, emulsifier, ph regulator, sodium metaphosphate, sodium sulphite, artificial flavor, carotenoid and water. The product contains 6.3 percent milk fat and 2.9 percent non-fat milk solids.
Item 3 – Caramel and Macadamia Nut flavor is composed of sugar, milk, cream, powdered glutinous rice, sweetened condensed milk, millet jelly, roasted macadamia nuts, skim milk powder, sweetened defatted condensed milk, polydextrose, dextrin, powdered oil, gelatin, glucose, malt extract, starch, syrup, salt, trehalose momordica grosvenori extract, modified starch polysaccharide thickener, modified starch, glycine, acidulant, enzyme, emulsifier, artificial flavor, ph regulator, sodium metaphosphate and water. The product contains 6.3 percent milk fat and 10.10 percent non-fat milk solids.
Item 4 – Chocolate and Cookie Marshmallow flavor is composed of sugar, cream, milk, chocolate, powdered glutinous rice, marshmallow, baked cookie, sweetened condensed milk, skim milk powder, polydextrose, dextrin, powdered oil, cocoa powder, glucose, gelatin, millet jelly, vegetable oil, starch, whey powder, salt, trehalose momordica grosvenori extract, modified starch polysaccharide thickener, modified starch, glycine, enzyme, emulsifier, artificial flavor, ph regulator, sodium metaphosphate and water. The product contains 5.4 percent milk fat and 6.2 percent non-fat milk solids.
Item 5 – Green Tea Au Lait flavor is composed of cream, milk, sugar, powdered glutinous rice, sugared red bean, sweetened condensed milk, skim milk powder, powdered green tea, polydextrose, dextrin, powdered oil, gelatin, glucose, millet jelly, starch, salt, trehalose momordica grosvenori extract, modified starch polysaccharide thickener, modified starch, glycine, enzyme, emulsifier, artificial flavor, ph regulator, sodium metaphosphate and water. The product contains 7.10 percent milk fat and 4.9 percent non-fat milk solids.
You have estimated that the rice cake outer coating is four millimeters thick for each flavor. Compositional data indicates that these items are a milk-based product not meeting the U.S. standard of identity for “ice cream.” The five flavors of Mochi Frozen Cream Dessert are packed 30 pieces per bag with six bags per carton. The products will be sold to wholesalers for distribution to food service outlets such as restaurants, cafes etc.
The applicable subheading for the five varieties of Frozen Mochi Cream Dessert 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 on the World Wide Web 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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division