The tariff classification of frozen desserts from Lithuania.

N109036 June 21, 2010 CLA-2-21:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000; 2105.00.5000 Mr. Charles S. Parisi Parisi Services, Inc. P.O. Box 91217 Los Angeles, CA 90009 RE: The tariff classification of frozen desserts from Lithuania. Dear Mr. Parisi: In your letter dated June 4, 2010, you requested a tariff classification ruling on behalf of B & I Overseas Trading Inc. (Beverly Hills, CA). Your request concerns five dessert products, three of which will be ruled upon in this letter. Ingredients breakdowns and empty, printed retail packaging for each product accompanied your request. It is assumed that the three items ruled upon in this letter will be imported, sold and consumed in a frozen condition. “Dadu Elite Vanilla” is an ice cream novelty bar on a stick. It consists of a vanilla ice cream core encased in a chocolate shell. The ingredients of the ice cream section are fresh milk, butter, skim milk powder, sugar, emulsifier-stabilizers, vanilla flavor and water. It appears that the ice cream contains about 10 percent milk fat and about 13 percent nonfat milk solids. The ingredients of the chocolate shell are cocoa liquor, cocoa butter, coconut oil, sugar, soy lecithin and flavors. The 3.5 fl oz/ 105 ml/ 65g bar is put up for retail sale in a sealed, printed pouch that appears to be made of metallized plastic film. “Violeta” is a loaf- or cake-style ice cream novelty consisting of numerous layers of ice cream (alternating chocolate- and vanilla-flavored, some in fancy rippled shapes) interleaved with layers of “cocoa coating” and “hazelnut crunch.” This 25.4 fl oz/ 750 ml/ 412g item is put up for retail sale in a printed paperboard box. The ingredients of the ice cream are fresh milk, butter, skim milk powder, sugar, emulsifier-stabilizer, vanilla flavor, water and (for the chocolate flavor only) cocoa powder. It appears that the ice cream contains about 10 percent milk fat and about 13 percent nonfat milk solids. The ingredients of the “cocoa coating” are vegetable fat, sugar, fat-reduced cocoa powder, whey powder and soy lecithin. The ingredients of the “hazelnut crunch” are sugar and hazelnuts. The applicable subheading for the “Dadu Elite Vanilla” and for the “Violeta,” if entered under quota, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 U.S. Note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20% ad valorem. The applicable subheading for the “Dadu Elite Vanilla” and for the “Violeta,” if entered outside the quota, will be 2105.00.4000, HTSUS, 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% ad valorem. The next item is identified as “Dadu Apple & Cherry Flavor Sherbet in Wafer Cup.” The illustration on the packaging appears to show a scoop of a multicolored (off-white and red) frozen confection protruding from the top of a wafer cup. The ingredients of the sherbet portion are stated to be water, sugar, whey protein, coconut oil, cherry and apple flavors, emulsifier-stabilizers, citric acid, pectin and color. The ingredients of the wafer cup are wheat flour, corn starch, rapeseed oil, sugar, soy lecithin, baking soda, salt and wheat fiber. The label also refers to a chocolate flavored coating (not evident in the illustration) containing coconut oil, sugar, whey powder, cocoa powder and lecithin. The 4.2 fl oz/ 125 ml product is put up for retail sale in a sealed, printed pouch that appears to be made of metallized plastic film. The applicable subheading for the “Dadu Apple & Cherry Flavor Sherbet in Wafer Cup” will be 2105.00.5000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: other. The rate of duty will be 17% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Your inquiry does not provide enough information for us to give a classification ruling on the remaining two items, “Dadu Sweet Curd Dessert – Apricot” and “Dadu Vanilla Dessert Cheese Bar.” Your request for a classification ruling should include the following for each of these products: A detailed, step-by-step description of how the curd ingredient is made. A detailed, step-by-step description of how the finished product is made. Are either or both of these products imported in frozen condition but intended to be consumed in non-frozen condition? (We note that the label for the Apricot Curd Dessert reads “defreeze before using.”) If so, what sort of texture does the product have when it is eaten, e.g., like cheesecake? Since the packaging does not appear to depict the appearance of the actual Apricot Curd Dessert, please provide a sample or clear photos of it. State the milk fat content and the nonfat milk solids content (percentages by weight) of each product. When this information is available, you may wish to consider resubmission of your request on these two items. If you decide to resubmit your request, please include a copy of this letter. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division