The tariff classification of an ice-cream pie from Canada.

N013754 July 16, 2007 CLA-2-21:RR:E:NC:SP:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Ms. Gloria Chau Trader Joe’s Company POB 5049 Monrovia, CA 91017 RE: The tariff classification of an ice-cream pie from Canada. Dear Ms. Chau: In your letters dated June 15 and July 2, 2007, you requested a tariff classification ruling. The item in question is a ready-to-eat frozen dessert product identified as “Lemon-Raspberry Pie.” Ingredient information and a photo of the item accompanied your request. The pie consists of a bottom/side crust (made of flour, butter and sugar) that holds two distinct layers of filling. The lower layer of filling, yellow in color and constituting 38% of the pie’s overall weight, is identified as “lemon cream” made of eggs, sugar, lemon juice and butter. Above the “lemon cream” is a white layer, constituting 37% of the pie’s overall weight, said to be a blend of half vanilla ice cream and half raspberry sherbet. The ice cream component contains whole milk, whipping cream, sugar, dextrose, milk powder, vanilla and stabilizer. The sherbet component contains raspberry puree, water, raspberries, sugar, fructose, glucose syrup, dextrose, lemon juice and stabilizer. In addition, the top surface of the pie is decorated with a scattering of (mostly red) “topping” made up of raspberries, maple syrup, strawberry puree, raspberry puree and a lemon slice. You have provided the following ingredient breakdown, expressed in percentages by weight of the overall product: sugar (17.57%), unbleached flour (16.65%), whole eggs (11.54%), whole milk (10.38%), salted butter (10.19%), lemon juice (8.55%), raspberry puree (6.60%), raspberries (4.75%), water (4.22%), whipping cream (4.08%), fructose (1.69%), lemon slice (0.80%), maple syrup (0.80%), dextrose (0.73%), milk powder (0.45%), glucose syrup (0.42%), strawberry puree (0.40%), stabilizer (0.09%), vanilla (0.09%). The product is intended to be maintained and eaten in a frozen state, although slight thawing (for 15 minutes) is recommended immediately prior to consumption, presumably to reduce excessive hardness. Any leftovers must be stored in a freezer. The applicable subheading for the above-described frozen “Lemon-Raspberry Pie,” if imported under quota, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. note 1 to chapter 4: described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 20% ad valorem. The applicable subheading for the frozen “Lemon-Raspberry Pie,” if imported outside the quota, will be 2105.00.4000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. note 1 to chapter 4: other. The general rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division