CLA-2-21:OT:RR:NC:N2:231
Ms. Mary Spizzirri
Emo Trans USA Inc.
840 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of Ice Cream Sticks from Belgium
Dear Ms. Spizzirri:
In your letter dated September 22, 2020, you requested a tariff classification ruling on behalf of Lotus Bakeries North America Inc. (San Francisco, CA).
There are two products under review:
Biscoff Ice Cream White Stick is composed of white chocolate flavored confectionery, skim milk, Biscoff cookies, brown sugar syrup, sodium bicarbonate, soy flour, salt, cinnamon, cream, canola oil, sugar, wheat syrup, whey protein concentrate, cocoa butter, mono and diglycerides, soy lecithin, starch, locust bean gum, guar gum, and citric acid.
Biscoff Ice Cream Stick is composed of milk chocolate flavored confectionery, skim milk, Biscoff cookies, brown sugar syrup, sodium bicarbonate, soy flour, salt, cinnamon, cream, canola oil, sugar, wheat syrup, whey protein concentrate, cocoa butter, mono and diglycerides, soy lecithin, locust bean gum, guar gum, and citric acid.
The products will be packed one per box with a net fluid content of 90 ml per bar. The Biscoff Ice Cream Sticks will be imported in a frozen state for storage, sale and consumption in that condition.
The applicable subheading for the above-described Biscoff Ice Cream Sticks, 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 Sticks, 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 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