CLA-2-21:RR:NC:2:231 G89106
Ms. Marian Clare
UTC Overseas, Inc.
55 Inip Drive
Inwood, NY 11096
RE: The tariff classification of frozen dessert from Germany.
Dear Ms. Clare:
In your letter, dated March 23, 2001, you requested a classification ruling on behalf of your client, Miller and Company GMBH, Hamburg, Germany.
The merchandise, “Apple Tartufu,” is a box of frozen dessert packed in plastic cups. “Apple Tartufu” is comprised of apple ice with vanilla ice cream; it contains apple pieces, raisins, hazelnuts, amaretti crumbs, and almonds. The ingredients are skim milk, cream, apple fruit preparation (apples, raisins, hazelnuts, modified starch, citric acid as an acidifier, and pectin), amaretti crumbs, glucose syrup, sugar, apple juice, milk protein, almonds, emulsifier (monoglycerides and diglycerides), thickeners (carob bean gum and guar gum powder), flavoring, and artificial coloring (beta carotene). The tartufus are not sold individually, but rather, are sold together in a package.
The applicable subheading for “Apple Tartufu,” if entered under quota, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem.
The applicable subheading for “Apple Tartufu,” if entered outside the quota, will be 2105.00.4000, HTS, 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. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 – 9904.05.01.
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 Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division