The tariff classification of sorbets from The Netherlands

NY F82739 February 8, 2000 CLA-2-21:RR:NC:2:228 F82739 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Jose L. Castillo, Jr. KiJo International, Inc. P.O. Box 277778 Miramar, FL 33027-7778 RE: The tariff classification of sorbets from The Netherlands Dear Mr. Castillo: In your letter dated January 20, 2000 you requested a tariff classification ruling. Five samples, submitted with your letter, were examined and disposed of. “Freaky Ice” is described as an alcoholic or non-alcoholic sorbet, imported in liquid form, packed for retail sale in rectangular foil pouches containing 50 milliliters. Ingredients common to all sorbets are water, sugar, flavoring, color, acid, and preservative. Other ingredients, depending on variety, are whiskey, rum, vodka, ethyl alcohol, orange juice, guarana extract, acidity regulator, vegetable oil, thickener, and caffeine. Your letter and the package instructions indicate the Freaky Ice sorbets must be frozen for approximately 7 hours before eating. The applicable subheading for the Freaky Ice sorbets will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. Additional requirements may be imposed on the alcoholic sorbets (i.e., Whiskey & Cola, Rum & Cola, Cocktail, and Vodka) by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division