The tariff classification of frozen dessert from France.

NY D80924 August 12, 1998 CLA-2-21:RR:NC:2:231 D80924 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Jean-Christophe Terzaghi Boncolac S.A. 203, avenue des Etats-Unis - B.P. 2057 31018 Toulouse Cedex 2 France RE: The tariff classification of frozen dessert from France. Dear Mr. Terzaghi: In your letter, dated July 29, 1998, you have requested a tariff classification. The products, "Cream Profiteroles," are puff pastries filled with ice cream; they are imported and eaten frozen. "Cream Profiteroles" are comprised of filling (57 percent), choux pastry (43 percent), and chocolate sauce. The filling contains 82.21 percent cream (35 percent of the cream is comprised of animal fat), 17.32 percent sugar, 0.41 percent flavoring (vanilla), and 0.06 percent stabilizing agents (carob and guar bean flour, and xanthin gum). The choux pastry contains 36.4 percent whole eggs, 28 percent water, 21 percent wheat flour, 14 percent partly hydrogenated vegetable fat, 0.33 percent salt, and 0.27 percent baking powder (disodium diphosphate, sodium carbonate, and starch). The chocolate sauce contains 34.5 percent water, 22 percent sugar, 15 percent chocolate, 12 percent cream (35 percent of the cream is comprised of fat), 11 percent cocoa powder, 5 percent glucose syrup, and 0.5 percent emulsifier (lecithin). The applicable subheading for "Cream Profiteroles," if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, 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. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2105.00.4000, HTS, and will be dutiable at 54.6 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS. Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 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