The tariff classification of frozen ice bars from Taiwan.

NY 807802 March 24, 1995 CLA-2-21:S:N:N7:231 807802 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road, Suite 205 Monterey Park, CA 91754 RE: The tariff classification of frozen ice bars from Taiwan. Dear Mr. Awana: In your letter, which is undated and received by this office on March 8, 1995, you have requested a tariff classification ruling, on behalf of your client, President Global Corporation, Buena Park, CA. The products are three kinds of frozen ice bars that are designed to be eaten as popsicles. They are described thus: 1) crushed ice with red bean milk stick bar. The ingredients are non-fat milk solids, sugar, milk fat, corn syrup solids, emusifier (glycerol monostearate), stabilizers (guar gum, locust bean gum, carboxyl methyl cellulose and carrageen), flavoring (milk cream flavor and vanilla extract), coloring (natural cocoa color and caramel powder), water, fruit (bean or nut addition and red bean paste), and crushed ice. 2) peanut with moji stick bar. The ingredients are non-fat milk solids, sugar, milk fat, corn syrup solids, emulsifier (glycerol monostearate), stabilizers (guar gum, locust bean gum, carboxyl methyl cellulose, and carrageen), flavoring (peanut flavor), coloring (tartrazine Y-4, brilliant blue FCF B-1, and new coccine R-6), water, fruit (bean or nut addition), peanut butter, and moji paste (glutinous rice starch, egg white sugar, sugar and corn syrup). 3) red bean milk with moji stick bar. The ingredients are non-fat milk solids, sugar, milk fat, corn syrup solids, emulsifier (glycerol monostearate), stabilizers (guar gum, locust bean gum, carboxyl methyl cellulose, and carrageen), flavoring (red bean flavor, milk cream flavor, and vanilla extract), water, fruit (bean or nut addition), moji paste (glutinous rice starch, egg white, and sugar), and red bean paste (red bean and sugar). The applicable subheading for the frozen ice bars will be 2105.00.5000, 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 rate of duty will be 19.5 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