Base
8949311994-03-04New YorkClassification

The tariff classification of freeze pops from Canada

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of freeze pops from Canada

Ruling Text

NY 894931 March 4, 1994 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2106.90.6999 Mr. Tony Sambrutto John V. Carr & Son, Inc. P.O. Box 268 Buffalo, NY 14207 RE: The tariff classification of freeze pops from Canada Dear Mr. Sambrutto: In your letter dated February 17, 1994, on behalf of Leaf Confections, Scarborough, Ontario, Canada, you requested a tariff classification ruling. Descriptive literature accompanied your letter. The products, "Ice Bandits" brand freeze pops, consist of colored, flavored, sweetened liquids in flat, clear plastic sleeves. The stated ingredients are water, high fructose corn syrup, citric acid, dextrose, cellulose gum, natural and artificial flavors, sodium benzoate, potassium sorbate, and artificial colors. The pops will be imported in a liquid state, shelf-stable for approximately 18 months, packed in boxes containing 48 pieces, for sale to retail stores, and in boxes for sale directly to retail consumers. The applicable tariff provision for the freeze pops will be 2106.90.6999, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for food preparations not elsewhere specified or included...other...other...other. 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