The tariff classification of milk-based frozen dessert novelties from Chile.

NY K86126 May 25, 2004 CLA-2-21:RR:NC:2:231 K86126 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Ms. Magdalena Pinochet Industria de Alimentos Trendy S.A. Lo Zañartu numero 11 Quilicura, Santiago Chile RE: The tariff classification of milk-based frozen dessert novelties from Chile. Dear Ms. Pinochet: In your letter, dated April 29, 2004, you have requested a tariff classification ruling. The merchandise is described, as follows: “Mini Cone Caramel - Chocolate Covered Caramel Dessert” is a box of 4 chocolate covered ice cream wafer cones, with a net fluid content of 2.3 fluid ounces (67 ml), each. The total net weight of each package is 5.728 av. oz. (162 grams). The ingredients are 56.653 percent water, 11.5 percent wafer, 11 percent sugar, 4 percent skim milk powder, 4 percent milk protein, 4 percent sweet whey powder, 4 percent hydrogenated vegetable oil, 3 percent corn syrup, 1 percent coca powder, and less than 1 percent by weight of natural coloring, artificial flavoring, artificial coloring and stabilizers and emulsifiers . The product contains, by weight, 39 percent total solids, including a milk solids content of 12 percent. “Trendy Chocolate - Chocolate Covered Creamy Bars” consists of a box of 4 chocolate covered ice cream bars on sticks, with a net fluid content of 2.4 fluid ounces (70 ml), each. The total net weight of each package is 6.893 av. oz. (195.4 grams).The ingredients are 50.15 percent water, 18.48 percent hydrogenated vegetable oil, 15.99 percent sugar, 4 percent skim milk powder, 3.5 percent milk protein, 3.12 percent sweet whey powder, 3 percent corn syrup, 1.21 percent cocoa powder, and less than 1 percent stabilizers and emulsifiers and artificial flavoring. The product is said to contain, by weight, 30.50 percent total solids, including a milk solids content of 10.62 percent. “Two Flavor Creamy Bars - Chocolate Vanilla Creamy Bars” is a box of 4 ice cream bars (half chocolate, half vanilla) on sticks, with a net fluid content of 2.9 fluid ounces (85 ml), each. The total net weight of each package is 7.651 av. oz. (216.9 grams). The ingredients are 50.15 percent water, 18.48 percent hydrogenated vegetable oil, 15.99 percent sugar, 4 percent skim milk powder, 3.5 percent milk protein, 3.12 percent sweet whey powder, 3 percent corn syrup, 1.21 percent cocoa powder and less than 1 percent by weight of stabilizers and emulsifiers and artificial flavoring. The product is said to contain, by weight, 38 percent total solids, including a milk solids content of 10.62 percent. “Two Flavor Creamy Bars - Strawberry Vanilla Creamy Bars” is a box of 4 ice cream bars (half strawberry, half vanilla) on sticks, with a net fluid content of 2.9 fluid ounces (85 ml), each. The total net weight of each package is 7.647 av. oz. (216.8 grams). The ingredients are 66.635 percent water, 13.5 percent sugar, 4 percent skim milk powder, 4 percent milk protein, 4 percent sweet whey powder, 4 percent hydrogenated vegetable oil, 3 percent corn syrup and less than 1 percent each, of stabilizers and emulsifiers, artificial flavoring, and artificial coloring. The product is said to contain, by weight, 38 percent total solids, including a milk solids content of 12 percent. The applicable subheading for these milk-based frozen dessert novelties (items 1-4), if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 21, 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 5 to chapter 21 have been reached, the products will be classified in subheading 2105.00.4000, HTSUS, and will be dutiable at the rate of 50.2 cents per kilogram, plus 17 percent ad valorem. Goods which are the product of Chile may be eligible for preferential duty treatment under the United States-Chile Free Trade Agreement, provided they meet the requirements set forth in General Note 26 of the Harmonized Tariff Schedule of the United States (HTSUS). The General Notes, as well as the sections, chapters, headings and subheadings of the tariff are available on the website of the U.S. International Trade Commission at www.usitc.gov. Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, MD 20857 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 P. Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division