CLA-2:21:OT:RR:NC:N5:231
Mr. Alejandro Valencia
World Logistics MIA
7270 NW 12 Street
Suite No. 860
Miami, FL 33126
RE: The tariff classification of Frozen Ice Cream Bars from Colombia
Dear Mr. Valencia:
In your letter dated March 12, 2026, you requested a tariff classification ruling on behalf of your client, Peops
USA LLC (Doral, FL).
Eight products are under review, each described as a flavored ice cream bar. The products are imported
frozen, ready for consumption, and packaged as 2.4-fluid-ounce bars in boxes of four.
The Cream & Guava Ice Cream Bar (Crema Rellena de Dulce de Guayaba) is made from whole milk and/or
reconstituted whole milk (water and whole milk powder), cream, double cream cheese (whole milk, cream,
sodium chloride, carrageenan, lactic cultures, rennet), sugar, pectin, locust bean gum, guar gum, guava jelly
(guava pulp, sugar, caramel color), and natural nata flavor. It is white, smooth and creamy, and filled with
guava pulp.
The Sweet Mango Ice Cream Bar consists of whole milk and/or reconstituted whole milk, cream, mango
pulp, sugar, pectin, locust bean gum, guar gum, citric acid, natural mango flavor, and beta-carotene for color.
It is yellow, smooth and creamy, and unfilled.
The Peach & Condensed Milk Ice Cream Bar (Melocotón Rellena de Leche Condensada) contains whole
milk and/or reconstituted whole milk, cream, peach pulp, sugar, pectin, locust bean gum, guar gum, citric
acid, natural peach flavor, beta-carotene, condensed milk sauce (whole milk or whole and skim milk powder,
sugar, sodium citrate), additional citric acid, natural peach yogurt flavor, and beta-carotene. It is yellow,
smooth and creamy, and filled with peach pulp.
The Double Dulce de Leche Ice Cream Bar (Dulce de Leche Rellena de Dulce de Leche) is composed of
whole milk and/or reconstituted whole milk, cream, dulce de leche (whole milk, sugar, sodium bicarbonate),
sugar, pectin, locust bean gum, guar gum, additional dulce de leche, caramel color, and natural dulce de leche
flavor with preservatives. It is brown, smooth and creamy, and filled with dulce de leche.
The Strawberry Ice Cream Bar (Fresa) consists of whole milk and/or reconstituted whole milk, cream, sugar,
pectin, locust bean gum, guar gum, strawberry preparation (strawberry pulp, sugar, water, citric acid, guar
gum), natural strawberry flavor, citric acid and beet juice concentrate for color. It is red, smooth and creamy,
and unfilled.
The Soursop Ice Cream Bar (Guanábana) contains whole milk and/or reconstituted whole milk, cream, sugar,
pectin, locust bean gum, guar gum, soursop preparation (soursop pulp, sugar, water, corn starch, guar gum),
natural soursop flavor, and citric acid. It is white, smooth and creamy, and unfilled.
The Passion Fruit Ice Cream Bar (Maracuyá/Parcha) is made from whole milk and/or reconstituted whole
milk, cream, sugar, pectin, locust bean gum, guar gum, passion fruit preparation (passion fruit pulp, sugar,
corn starch, guar gum), citric acid, natural passion fruit flavor, turmeric, and annatto extract for color. It is
yellow, smooth and creamy, and unfilled.
The Coconut Ice Cream Bar (Coco) consists of whole milk and/or reconstituted whole milk, cream, sugar,
pectin, locust bean gum, guar gum, coconut sauce (water, coconut pieces, sugar, guar gum), natural coconut
flavor, and citric acid. It is white, smooth and creamy, and unfilled.
The applicable subheading for the above-described Frozen Ice Cream Bars, 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 Ice Cream Bars, 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 set
forth in subheadings 9904.04.50-9904.05.01, HTSUS.
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).
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, contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division