The tariff classification of a frozen dessert from the Philippines.

N255357 July 25, 2014 CLA-2-21:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Ivo T. Adamu AIT Tahipo 1263 Date Palm Dr. Carson, CA 90746 RE: The tariff classification of a frozen dessert from the Philippines. Dear Mr. Adamu: In your letter dated July 17, 2014, you requested a tariff classification ruling on behalf of your client, Music and Entertainment Corp. dba Bumble Bee Trading (Chino, CA). The item in question, “Buko Pandan Salad,” is a frozen dessert product consisting of an ice-cream-like base to which coconut meat and cubes of flavored gelatin have been added. The ingredients are condensed milk (25%), heavy cream (20%), coconut meat (20%), pandan-flavored gelatin (15%), table cream (10%), and sugar (10%). Ms. Jenny Uy of your client’s office has advised us by telephone that the finished product contains approximately 9.5% milk fat and 8% nonfat milk solids. In the manufacturing process, chopped coconut meat is boiled in a blend of water and sugar. Separately, gelatin powder and pandan (screwpine-leaf) extract are boiled together in water; the resulting liquid is poured into molds and cooled, thereby becoming pandan-flavored gelatin, which is then cut into cubes. Separately, the condensed milk, heavy cream and table cream are blended according to the required formula. The milk/cream blend is then mixed with the prepared coconut meat and the flavored gelatin cubes. The resulting mixture is then poured into sterilized containers and blast frozen. The product is not stirred or whipped during the freezing process. It is understood that the product will be imported in plastic retail tubs in a frozen state for storage, sale and consumption in that condition. The applicable subheading for the above-described “Buko Pandan Salad” frozen dessert, if entered while the tariff-rate quota remains open, 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 rate of duty will be 20% ad valorem. The applicable subheading for the “Buko Pandan Salad” frozen dessert, if entered after the tariff-rate quota has closed, 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 rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.67—9904.04.74. 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 the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division