CLA-2-21:OT:RR:NC:N5:231
Andrew Hurley
EY
One Manhattan West Manhattan, NY 10001
RE: The tariff classification of Ice Cream from Poland
Dear Mr. Hurley:
In your letter dated July 17, 2023, you requested a tariff classification ruling on behalf of your client, Unilever (Englewood Cliffs, NJ).
The subject merchandise is Magnum Double Starchaser Ice Cream. The product is composed of cream, whole milk powder, reconstituted skim milk, skimmed milk powder, whey solids, sugar, salted caramel sauce, milk chocolate, caramelized corn pieces, glucose syrup, cocoa mass, glucose-fructose syrup, butter fat, cocoa butter, fructose syrup, coconut fat, caramelized sugar syrup, butter, corn, salt, sunflower oil, emulsifiers, stabilizers, and flavorings. The product will be packed three bars per box with a net fluid content of 85 ml per bar for retail sale. The Magnum Double Starchaser Ice Cream will be imported in a frozen state for storage, sale and consumption in that condition.
The applicable subheading for the Magnum Double Starchaser Ice Cream 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 is 20 percent ad valorem. The applicable subheading for the Magnum Double Starchaser Ice Cream, if entered after tariff-rate quota has closed, will be 2105.00.4000, HTSUS. This 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 is 50.2 cents per kilogram plus 17 percent ad valorem. Products classified in subheading 2105.00.4000 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 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. 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division