The tariff classification of frozen dessert from Germany.

NY G89107 April 18, 2001 CLA-2-21:RR:NC:2:231 G89107 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Ms. Marian Clare UTC Overseas, Inc. 55 Inip Drive Inwood, NY 11096 RE: The tariff classification of frozen dessert from Germany. Dear Ms. Clare: In your letter, dated March 23, 2001, you requested a classification ruling on behalf of your client, Miller and Company GMBH, Hamburg, Germany. The merchandise is comprised of a box of eight frozen ices on sticks – four lemon ices with lemon coatings and four strawberry ices with strawberry coatings. The ices are not sold individually, but rather, are packaged and sold together. Each ice is individually wrapped in cellophane. The lemon ice with lemon coating contains water, lemon coating [water, lemon juice, sugar, glucose syrup, thickeners (carob bean gum and guar gum powder), citric acid (as an acidifier), and artificial flavoring], artificial coloring (beta carotene and curcumin), lemon juice, sugar, glucose syrup, emulsifiers (monoglycerides and diglycerides), thickeners (carob bean gum, guar gum powder, and xanthan gum), and artificial flavoring. The strawberry ice with strawberry coating contains water, strawberry coating [strawberries, water, sugar, aronia juice concentrate, lactic acid, citric acid (as an acidifier), thickeners (carob bean gum and guar gum powder), ascorbic acid, and natural flavoring], strawberry concentrate (containing citric acid as an acidifier), sugar, glucose syrup, emulsifiers (monoglycerides and diglycerides), thickeners (carob bean gum, guar gum powder, and xanthan gum), red beet concentrate, artificial flavoring, and citric acid as an acidifier. The applicable subheading for frozen ices 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 rate of duty will be 17 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 Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division