CLA-2:OT:RR:NC:N5:231
Ms. Ami Barone
721 Logistics LLC
399 Market Street ,Suite 220 Philadelphia, PA 19106
RE: The tariff classification of Frozen Dessert from United Kingdom
Dear Ms. Barone:
In your letter dated August 21, 2023 you requested a tariff classification ruling on behalf of your client, The London Dough Co. USA (Dover, DE), also known as Doughlicious.
There are five products under review. The products are described as cookies with a frozen ice cream center wrapped in a soft cookie dough crumb crust. The products are imported in a frozen state and ready to eat after thawing for approximately 1-2 minutes.
Gluten Free Vegan Chocolate Chip Doughchi consists of vegan vanilla frozen dessert [water, glucose syrup, sugar, coconut oil, maltodextrin, dextrose, soya protein isolate, emulsifiers (mono and diglycerides of fatty acids), stabilizers (locust bean gum, guar gum, carrageenan), natural vanilla flavoring, salt, vanilla powder, color (annatto)], gluten free oat flour, vegan spread [shea butter, water, coconut oil, rapeseed oil, salt, carrot juice, emulsifier (sunflower lecithin), lemon juice concentrate, natural sunflower oil flavor], gluten free oat drink (water, gluten free oats, sunflower oil, salt), unrefined cane sugar, light brown unrefined cane sugar, dark chocolate chips [cocoa mass, sugar, cocoa butter, emulsifier (soya lecithin), natural vanilla flavoring], rice flour, emulsifier (soya lecithin), sea salt, vanilla extract.
Gluten Free Blueberry Frozen Yogurt Doughchi consists of blueberry yogurt [whole milk, double cream (milk), skimmed milk powder, sugar, blueberry preparation (blueberries, sugar, citric acid, pectin, glucose syrup, yogurt flavor paste (sugar, water, glucose syrup, lactic acid, citric acid, modified starch, natural flavorings, potassium sorbate), dextrose, mono and diglycerides of fatty acids, sugar esters of fatty acids, locust bean gum, sucrose fatty acid esters], gluten free oat flour, vegan spread [shea butter, water, coconut oil, rapeseed oil, salt, carrot juice, sunflower lecithin, lemon juice concentrate, natural sunflower oil flavor], gluten free oat drink (water, gluten free oats, sunflower oil, salt), unrefined cane sugar, rice flour, food coloring (concentrate of beetroot, blueberry, carrot), soya lecithin, sea salt, vanilla extract, natural cheesecake flavoring, and cinnamon.
Gluten Free Summer Strawberry Doughchi consists of strawberry ice cream [reconstituted skimmed milk, double cream (milk), strawberry puree, sugar, glucose syrup, dextrose, mono and diglycerides of fatty acids, sucrose fatty acid esters, locust bean gum, natural flavorings, food coloring (beetroot extract)], gluten free oat flour, vegan spread [shea butter, water, coconut oil, rapeseed oil, salt, carrot juice, sunflower lecithin, lemon juice concentrate, natural sunflower oil flavor], unrefined cane sugar, gluten free oat drink (water, gluten free oats, sunflower oil, salt), strawberry powder, meringue (sugar, pasteurized egg white), rice flour, soya lecithin, coloring (concentrate of beetroot, carrot), lemon juice, vanilla extract, sea salt.
Gluten Free Vegan Chocolate Truffle Doughchi consists of vegan chocolate frozen dessert [gluten free oat drink (water, gluten free oats, sunflower oil, salt), sugar, dark chocolate (cocoa mass, sugar, cocoa butter, soya lecithin, natural vanilla flavoring), cocoa powder, dextrose, mono and diglycerides of fatty acids, sucrose fatty acids esters, locust bean gum, cellulose gum, natural vanilla flavoring], gluten free oat flour, vegan spread [shea butter, water, coconut oil, rapeseed oil, salt, carrot juice, sunflower lecithin, lemon juice concentrate, natural sunflower oil flavor], unrefined cane sugar, gluten free oat drink (water, gluten free oats, sunflower oil, salt), cocoa powder, rice flour, soya lecithin, vanilla extract, sea salt.
Gluten Free Vegan Mint Chocolate Chip Doughchi consists of vegan mint chocolate frozen dessert [water, glucose syrup, sugar, coconut oil, maltodextrin, dark chocolate (cocoa mass, sugar, soya lecithin, natural vanilla flavoring), dextrose, soya protein, mono and diglycerides of fatty acids, locust bean gum, guar gum, carrageenan, turmeric, spirulina, salt, peppermint oil, natural vanilla flavoring], gluten free oat flour, vegan spread [shea butter, water, coconut oil, rapeseed oil, salt, carrot juice, sunflower lecithin, lemon juice concentrate, natural sunflower oil flavor], gluten free oat drink (water, gluten free oats, sunflower oil, salt), unrefined cane sugar, cocoa powder, dark chocolate chips [cocoa mass, sugar, cocoa butter, soya lecithin, natural vanilla flavoring], rice flour, soya lecithin, vanilla extract, sea salt.
The applicable subheading for the above-described Frozen Dessert Bites, 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: Ice Cream: 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 percent ad valorem.
The applicable subheading for the above-described Frozen Dessert Bites, 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 percent 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.
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 Regulations (19 C.F.R. 177).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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