The tariff classification of frozen desserts from Canada.
Issued August 19, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2105.00.0090
Headings: 2105
Product description
The submitted samples are frozen desserts. The ingredients are: FLAVOR INGREDIENTS Mango Ice Mango fruit, lemon juice, lime juice, water, sugar, and guar gum Passionfruit Ice Passionfruit, sugar, water, and glucose Raspberry Ice Raspberries, lemon juice, orange juice, water, sugar, and guar gum Lemon Ice Lemons, lime juice, water, sugar, and guar gum Pink Grapefuit Grapefruit, sugar, water, glucose, and lemon juice Strawberry Ice Strawberries, sugar, water, glucose, orange juice, and lemon juice Peach Ice Fresh peaches, sugar, water, glucose, and lemon juice Cassis Ice Black currants, sugar, water, glucose, and lemon juice Blueberry Ice Blueberries, sugar, water, and orange juice Cranberry/Orange Ice Blueberries, sugar, water, and orange juice Blackberry Ice Blackberries, water, honey, sugar, glucose, and lemons
CBP rationale
The applicable subheading for the frozen desserts will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other.
Full text
NY 800800 August 19, 1994 CLA-2-21:S:N:N7:231 800800 CATEGORY: Classification TARIFF NO.: 2105.00.0090 Mr. Michael Hurwich Metropolitan Ice Cream, Inc. 18 Mowat Avenue Toronto, Ontario M6K 3E8 Canada RE: The tariff classification of frozen desserts from Canada. Dear Mr. Hurwich: In your letter, dated July 25, 1994, you requested a tariff classification ruling. The submitted samples are frozen desserts. The ingredients are: FLAVOR INGREDIENTS Mango Ice Mango fruit, lemon juice, lime juice, water, sugar, and guar gum Passionfruit Ice Passionfruit, sugar, water, and glucose Raspberry Ice Raspberries, lemon juice, orange juice, water, sugar, and guar gum Lemon Ice Lemons, lime juice, water, sugar, and guar gum Pink Grapefuit Grapefruit, sugar, water, glucose, and lemon juice Strawberry Ice Strawberries, sugar, water, glucose, orange juice, and lemon juice Peach Ice Fresh peaches, sugar, water, glucose, and lemon juice Cassis Ice Black currants, sugar, water, glucose, and lemon juice Blueberry Ice Blueberries, sugar, water, and orange juice Cranberry/Orange Ice Blueberries, sugar, water, and orange juice Blackberry Ice Blackberries, water, honey, sugar, glucose, and lemons The applicable subheading for the frozen desserts will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The general rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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