The tariff classification of a frozen rice cake dessert from Japan

N299385 August 22, 2018 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9895 Mr. Brian Ly West Cal Inc. 28976 Hopkins St. Suite G Hayward, CA 94545 RE: The tariff classification of a frozen rice cake dessert from Japan Dear Mr. Ly: In your letter dated June 8, 2018, you requested a tariff classification ruling. Product specification sheets, ingredients breakdowns, manufacturing flowcharts, narrative descriptions of the manufacturing processes, and samples accompanied your inquiry. The samples were examined and discarded. The “Lotte Mochi Ice” product is available in three flavors and is said to be a confectionery treat. The Vanilla, Green Tea, and Strawberry are each said to contain approximately 58 percent filling and 42 percent rice cake. The rice cake outer coating for each product is said to contain approximately 12 percent corn syrup, 11 percent water, 9 percent rice flour, 9 percent sugar, and trace amounts of starch, egg white powder, salt, emulsifier, and modified starch. The Vanilla Filling is said to contain approximately 35 percent water, 7 percent sugar, 6 percent skim milk powder, 6 percent vegetable oil, 3 percent corn syrup, and trace amounts of high fructose corn syrup , emulsifier, stabilizer, flavor, and annatto. The Green Tea Filling is said to contain approximately 36 percent water, 7 percent sugar, 6 percent vegetable oil, 4 percent corn syrup, 4 percent powdered skim milk, and trace amounts of powdered green tea, emulsifier, stabilizer, and flavor. The “Lotte Mochi Ice Confectionery Strawberry Filling is said to contain approximately 27 percent water, 11 percent corn syrup, 5 percent vegetable oil, 4 percent strawberry juice, 4 percent skim milk powder, 4 percent sugar, 1 percent sweetened strawberry puree, and trace amounts of stabilizer, emulsifier, flavor, and acidifier. The products will be imported in retail boxes containing four 9 ounce (270 ml) packs of 9 pieces each for a total of 36 pieces weighing 37 ounces (1080 ml), net. The applicable subheading for the products will be 2106.90.9895, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . frozen. The general rate of duty will be 6.4 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 https://hts.usitc.gov/current. 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 Bruce N. Hadley, Jr. at bruce.hadleyjr@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division