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880168 88 Ruling Active

The tariff classification of frozen DESSERT ICES fromCanada.

Issued November 25, 1992 by U.S. Customs and Border Protection.

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88 880168 (November 25, 1992)

Tariff classification

HTS codes: 2105.00.0090

Headings: 2105

Product description

The tariff classification of frozen DESSERT ICES fromCanada.

Full text

NY 880168 November 25, 1992 CLA-2-21:S:N:N229:880168 CATEGORY: Classification TARIFF NO.: 2105.00.0090 Ms. Tracey A. Ellman Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of frozen DESSERT ICES from Canada. Dear Ms. Ellman: In your letter dated November 9, 1992, you requested a tariff classification ruling. The products in question are described as variously flavored frozen desserts, namely, "Chocolate Ice," "Lemon Fruit Ice," "Raspberry Fruit Ice." "Passionfruit Fruit Ice," and "Mango Fruit Ice". "Chocolate Ice" consists of water, sugar, cocoa mass, cocoa and vegetable stabilizer. "Lemon Fruit Ice" consists of water, fresh lemon juice, sugar and vegetable stabilizer. "Raspberry Fruit Ice" consists of raspberries, sugar and vegetable stabilizer. "Passionfruit Fruit Ice" consists of passionfruit puree, sugar, water and vegetable stabilizer. "Mango Fruit Ice" consists of mango puree, sugar and vegetable stabilizer. The applicable subheading for these frozen DESSERT ICES 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 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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