The tariff classification of frozen dessert from the Dominican Republic.

NY F89592 July 25, 2000 CLA-2-21:RR:NC:2:231 F89592 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Mr. Jose Otero Union 710, Apt. 301 Santurce, PR 00907 RE: The tariff classification of frozen dessert from the Dominican Republic. Dear Mr. Otero: In your letter, which is undated and received in this office on July 7, 2000, you requested a classification ruling. The merchandise, “La Hispaniola Tropical Iced Fruits,” is comprised of nondairy, frozen dessert made of 100 percent tropical fruit presented in the actual fruit shells. The ingredients are purified water, pasteurized, natural fruit pulp and juices (20 percent of total content), vegetable fat (coconut or soy oil), maltodextrine (corn starch), sugar (sucrose), corn syrup solids, stablilizers/emulsifiers, citric acid, vegetable coloring, and natural flavoring (extract). The manufacturing process is described thus: All ingredients are mixed in stainless steel pasteurizer tanks and pasteurized at 180 degrees Fahrenheit for 20 minutes. Homogenization Pass through the continuous cycle freezer machine to be directly filled into the empty fruit shells Taken into the blast freezer room for 6 hours at –30 degrees Fahrenheit Having been frozen, the products are individually packed in their retail plastic bags and master boxes. The filling and packaging processes are performed in a cold storage room at –20 degrees Fahrenheit. The finished product is stored at –15 degrees Fahrenheit, ready for delivery. The applicable subheading for nondairy, frozen dessert 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 17 percent ad valorem. Articles classifiable under subheading 2105.00.5000, HTS, which are products of the Dominican Republic, are entitled to duty free treatment under the Caribbean Basin Economic recovery Act (CBERA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 212-637-7064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division