The tariff classification of frozen sherbet dessert from Canada.

NY C84290 February 23, 1998 CLA-2-21:RR:NC:2:231 C84290 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Ms. Kathryn Moss Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of frozen sherbet dessert from Canada. Dear Ms. Moss: In your letter, dated February 6, 1998, you have requested a tariff classification ruling on behalf of your client, Nestle USA, Solon, OH. The products, which are called, "Flintstones Push-Ups," are frozen sherbet dessert treats. The ingredients are water, sugar, milk, corn syrup, orange concentrate (comprised of orange juice concentrate, natural flavoring, vegetable gum, and coloring), cream, whey powder, citric acid, stabilizer (guar gum, monoglycerides, diglycerides, locust bean gum, polysorbate 80, and pectin), and ascorbic acid. The products contain 1.3 percent milk fat by weight. Each item contains 2.75 ounces of orange sherbet that has been packed in a three ply paper tube. The applicable subheading for the frozen sherbet dessert treats, which are called, "Flintstones Push-Ups," will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The general rate of duty will be 18 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division