The tariff classification of a frozen dessert from Germany.

NY H81113 May 23, 2001 CLA-2-21:RR:NC:2:231 H81113 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Ms. Esta Knipper UTC Overseas, Inc. 55 Inip Drive Inwood, NY 11096 RE: The tariff classification of a frozen dessert from Germany. Dear Ms. Knipper: In your letter, dated May 17, 2001, you requested a classification ruling on behalf of your client, Miller and Company GMBH, Hamburg, Germany. The merchandise, “Apricot Tartufu,” is a frozen dessert made with apricot filling, coated with hazelnut-wafer crumbs, and spiced with Jamaican rum. The ingredients are 38.6 percent skim milk, 25 percent apricot fruit preparation (comprised of apricots, sugar, water, and citric acid as an acidifier) and thickeners (carob bean gum, natural flavoring, and fruit and plant extracts for coloring), 12.5 percent hazelnut-wafer crumbs (emulsifier, soy lecithin and Jamaican rum), 7.5 percent glucose syrup, 6.6 percent butter oil, 6.4 percent sugar, 2.9 percent milk protein, 0.3 percent emulsifier (monoglycerides and diglycerides), thickeners (carob bean gum, guar gum powder), E471, E410, and E41, 0.1 percent natural flavoring, and 0.1 percent artificial coloring (beta carotene). The net weight is 225 grams. The applicable subheading for “Apricot Tartufu,” if entered under quota, 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. The applicable subheading for “Apricot Tartufu,” if entered outside the quota, will be 2105.00.4000, 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, other. The rate of duty will be 50.2 cents per kilogram, plus 17 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. 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 Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division