803936 80 Ruling Active

The tariff classification of an ice cream pre-mix from Australia

Issued November 14, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.3130

Headings: 1901

Product description

The tariff classification of an ice cream pre-mix from Australia

CBP rationale

The applicable subheading for the ice cream pre-mix will be 1901.90.3130, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder.

Full text

NY 803936 November 14, 1994 CLA-2-19:S:N:N7:228 803936 CATEGORY: Classification TARIFF NO.: 1901.90.3130 Mr. Leigh Morgan Erie Foods International, Inc. 401 Seventh Avenue P.O. Box 648 Erie, IL 61250 RE: The tariff classification of an ice cream pre-mix from Australia Dear Mr. Morgan: In your letter dated October 19, 1994 you requested a tariff classification ruling. The merchandise is described as a lowfat ice cream pre-mix, in powder form. The stated ingredients of this mix are 94.9 percent skim milk, 5 percent sugar, and .1 percent vanilla. It will be imported in sealed, plastic-lined paper bags containing 25-kilograms, net weight. The applicable subheading for the ice cream pre-mix will be 1901.90.3130, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...other...articles of milk or cream not specially provided for...dairy preparations containing over 10 percent by weight of milk solids...other... provided for in subheading 9904.10.60. The rate of duty will be 17.5 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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