The tariff classification of non-dairy frozen desserts (flavored-ice novelties) from Thailand.

N118081 August 19, 2010 CLA-2-21:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Ms. Gloria Chau Trader Joe’s Company PO Box 5049 Monrovia, CA 91017 RE: The tariff classification of non-dairy frozen desserts (flavored-ice novelties) from Thailand. Dear Ms. Chau: In your letter dated August 4, 2010, you requested a tariff classification ruling. The goods in question are described as “non-dairy mochi-style frozen desserts made from coconut milk.” Photos accompanying your letter show a 12-oz retail box containing six individual mochi-style treats, each of which appears to be roughly comparable to a golf ball in size and shape. There are two each of three different flavors in the box: coconut, mango and chocolate. Since the box is marked “keep frozen” and “serve frozen,” it is assumed that these products will be imported, stored, sold and consumed in a frozen condition. Each mochi-style treat consists of a flavored edible-ice core (56%) enrobed in a starchy, molded shell (44%). The core of the coconut-flavor version contains water, coconut milk, sugar, maltodextrin, dextrose, emulsifier/stabilizer and salt. The shell contains tapioca starch, water, coconut milk, dextrose and vanilla extract. The core of the mango version contains water, coconut milk, sugar, mango, maltodextrin, dextrose, citric acid solution, emulsifier/stabilizer and salt. The shell contains tapioca starch, water, coconut milk, dextrose, vanilla extract, beta-carotene and beet-root juice. The core of the chocolate version contains water, coconut milk, sugar, cocoa powder, maltodextrin, dextrose, emulsifier/stabilizer and salt. The shell contains tapioca starch, water, coconut milk, dextrose, cocoa powder and vanilla extract. You have suggested that this merchandise might be classifiable in heading 2106, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “food preparations not elsewhere specified or included.” However, we find that it is more specifically provided for elsewhere. The applicable subheading for the non-dairy mochi-style frozen desserts 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 percent 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. 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