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The tariff classification of "ICE CREAM MOJI", an ice creamnovelty, from Hong Kong.
Issued November 19, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 868323 (November 19, 1991)
Tariff classification
HTS codes: 9904.10.60, 2105.00.0015
Product description
A plastic film stretched over the top of the tray, which serves as both the cover and label for the package, describes the product as "sesame flavour ice cream moji".
CBP rationale
The applicable subheading for "ICE CREAM MOJI" will be 2105.00.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa.
Full text
NY 868323 November 19, 1991 CLA-2-21:S:N:N1:229-868323 CATEGORY: Classification TARIFF NO.: 2105.00.0015 (9904.10.60) Mr. Bruce Drew, Import Manager Total Logistics Resource, Inc. P.O. Box 30419 Portland, OR 97230 RE: The tariff classification of "ICE CREAM MOJI", an ice cream novelty, from Hong Kong. Dear Mr. Drew: In your letter dated October 14, 1991, you requested a tariff classification ruling on behalf of your client, Darigold, Inc., of Seattle, Washington. This product is described as a frozen ice cream novelty, called a "Moji", produced by Associated Dairies International Ltd. of Hong Kong. The product consists of a pastry shell made from glutinous rice flour, sugar, and egg whites, which has been filled with ice cream and then frozen for export to the United States. The weight of the two components of the product are given as 15 grams of pastry and 18 grams of ice cream. A sample retail package, submitted with your letter, consists of a small, white plastic tray with two cups, or indentations, each designed to hold a single "Moji". A plastic film stretched over the top of the tray, which serves as both the cover and label for the package, describes the product as "sesame flavour ice cream moji". The applicable subheading for "ICE CREAM MOJI" will be 2105.00.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa...Other:...Subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended:...Articles of milk or cream. The rate of duty will be 20 percent ad valorem. Articles classifiable in HTS subheading 2105.00.0015 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.60, which limits the amount of such products which may be imported from other countries (including Hong Kong) to an annual quota quantity of 2,721 kilograms. Additionally, an import license, issued to the importer by the United States Department of Agriculture, will be required at the time such merchandise is withdrawn from warehouse or entered for consumption into the United States. 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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