The tariff classification of a non-dairy frozen dessert (flavored ice) from Thailand.

N119836 September 1, 2010 CLA-2-21:OT:RR:NC:2:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Ms. Gloria Chau Trader Joe’s Company PO Box 5049 Monrovia, CA 91017 RE: The tariff classification of a non-dairy frozen dessert (flavored ice) from Thailand. Dear Ms. Chau: In your letter dated August 19, 2010, you requested a tariff classification ruling. The item in question is a non-dairy frozen dessert product (edible ice) made from coconut milk and other ingredients. Photos accompanying your letter indicate that it will be available in two different flavors (strawberry and chocolate), and will be supplied in 1-pint (16 fl. oz.) retail tubs. The item will be imported, stored, sold and consumed (like ice cream) in a frozen condition. The strawberry-flavor version contains water, coconut milk, strawberry, sugar, maltodextrin, dextrose monohydrate, mono and diglycerides of fatty acids, locust bean gum, guar gum, carrageenan, salt and ascorbic acid. The chocolate-flavor version contains coconut milk, water, sugar, cocoa powder, maltodextrin, dextrose monohydrate, mono and diglycerides of fatty acids, locust bean gum, guar gum, carrageenan and salt. The applicable subheading for the above-described non-dairy frozen desserts will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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