U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$288.6M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of an ice cream stabilizer from Italy
NY D86021 December 30, 1998 CLA-2-21:RR:NC:2:228 D86021 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Luigi Loiola Fredde Delizie Ltd. 500 University Avenue, No. 511 Honolulu, HI 96826 RE: The tariff classification of an ice cream stabilizer from Italy Dear Mr. Loiola: In your letter dated November 30, 1998, received by this office on December 21, 1998, you requested a tariff classification ruling. Neutrogel is a powder used as a stabilizer for an ice cream base. It is said to consist of 50 percent mono and triglycerides of fatty acids, 26 percent sodium and potassium alginate, and 12 percent each of carob seed flour and guar gum. The applicable subheading for the ice cream stabilizer will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 7.6 percent ad valorem. Effective January 1, 1999, the rate of duty will be 7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Bianca 70/S. Your request for a classification ruling should provide additional information concerning the ingredient identified as "lactose milk protein." Please clarify whether this is lactose or protein. How is it derived? If this is lactose (milk sugar), please state its purity. 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 Stanley Hopard at 212-466-5760. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.