The tariff classification of freeze pops from Sweden

N117695 August 12, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Eva Gregers Jorgensen EGJ Import & Export 25 River Road Wilton, CT 06897 RE: The tariff classification of freeze pops from Sweden Dear Ms. Jorgensen: In your letter dated July 31, 2010 you requested a tariff classification ruling. Samples and an ingredients breakdown were submitted with your letter. The samples were examined and disposed of. “Swipper Icy Pops” consist of colored and flavored liquids (40 milliliters) in flat, rectangular, flexible plastic film tubes, twelve tubes in a retail package. The pops will be prepared in five different flavors, and all are said to be composed of approximately 82 percent water, 18 percent sugar, and less than one percent of citric or ascorbic acid, color, stabilizer, flavor, and preservatives. The pops will be imported unfrozen, with instructions for the user to place them in a freezer for 4-5 hours. The product is consumed by cutting the top of each tube, and squeezing the frozen material up from the bottom. The applicable subheading for this product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent 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 Stanley Hopard at (646) 733-3029. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division