The tariff classification of ice cream bases from Canada

NY 802441 October 13, 1994 CLA-2-21:S:N:N7:228 802441 CATEGORY: Classification TARIFF NO.: 2106.90.5150 Mr. Clark D. Bien Total Foods Corporation 6018 West Maple Road, Suite 888 West Bloomfield, MI 48322 RE: The tariff classification of ice cream bases from Canada Dear Mr. Bien: In your letter dated September 23, 1994, you requested a tariff classification ruling. Two samples and ingredients breakdowns were submitted with your letter. Both products are white powders, said to be used as base ingredients in the manufacture of ice cream mixes. Product no. 94-202 is said to consist of 57.14 percent sugar, 28.57 percent "Richmix A," and 14.29 percent nonfat dry milk. Product no. 94-202V is composed of 57.04 percent sugar, 28.51 percent Richmix A, 14.25 percent nonfat dry milk, and .2 percent vanilla extract. The merchandise will be imported in industrial packaging, including 100-pound paper bags and 2000-pound bulk units. The applicable tariff provision for both mixes will be 2106.90.5150, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...containing over 10 percent by weight of milk solids...provided for in subheading 9904.60.60. The general rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport