CLA-2-21:OT:RR:NC:N2:231
Ms. Mary Spizzirri
Emo Trans USA Inc.
840 Dillon Dr
Wood Dale, IL 60191
RE: The tariff classification of Ice Cream from Belgium
Dear Ms. Spizzirri:
In your letter dated July 27, 2020, you requested a tariff classification ruling on behalf of Lotus Bakeries North America (San Francisco, CA).
There are three products under review:
Ice Cream Biscoff Espresso Macchiato is composed of skim milk, cream, Biscoff Cookies, brown sugar syrup, sodium bicarbonate, soy flour, salt, cinnamon, sugar, canola oil, glucose syrup, dried skim milk, unsweetened chocolate, mono and diglycerides, soy lecithin, cocoa powder processed with alkali, whey protein concentrate, coffee, natural coffee flavor, locust bean gum, guar gum, milkfat, citric acid, and natural vanilla flavor.
Ice Cream Biscoff Banana & Dark Chocolate is composed of skim milk, cream, Biscoff Cookies, brown sugar syrup, sodium bicarbonate, soy flour, salt, cinnamon, sugar, canola oil, banana puree, glucose syrup, dried skim milk, unsweetened chocolate, mono and diglycerides, soy lecithin, cocoa powder processed with alkali, whey protein concentrate, coffee, natural coffee flavor, locust bean gum, guar gum, milkfat, citric acid, and natural vanilla flavor.
Ice Cream Biscoff Cherry is composed of skim milk, cream, Biscoff Cookies, brown sugar syrup, sodium bicarbonate, soy flour, cinnamon, cherries, glucose syrup, dried skim milk, cocoa butter, water, whey protein concentrate, corn starch, mono and diglycerides, locust bean gum, guar gum, lemon juice, carrot extract, natural cherry flavor, natural flavor and salt.
Compositional data indicates that these items are a milk-based product not meeting the U.S. standard of identity for “ice cream.” Each product will be imported in pint sized containers with a net weight of 460 milliliters.
The applicable subheading for the above-described Biscoff Ice Cream Pints, if entered during the tariff-rate quota open period, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products 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 20% ad valorem.
The applicable subheading for the above-described Biscoff Ice Cream Pints, if entered after the tariff-rate quota period is closed, will be 2105.00.4000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. Note 1 to chapter 4: other. The rate of duty will be 50.2 cents per kilogram plus 17% ad valorem.
Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50—9904.05.01.
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.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
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