The tariff classification of sorbets from Belgium.
Issued December 28, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2105.00.5000
Headings: 2105
Product description
The merchandise in question, “FIX Fruit Ice” (sorbet), is described as a frozen dessert product put up for retail sale in 1-pint airtight circular cartons. It will be offered in four different flavors: raspberry, mango, forest fruit and lemon. Each variety will consist of fruit puree (about 45%), water, dietary fibers [polydextrose, vegetable fibers, soluble fibers (corn), sweeteners (erythritol, isomalt, sucralose)], emulsifiers and stabilizers. It is assumed that the merchandise will be imported, stored, sold and consumed in a frozen condition.
CBP rationale
The applicable subheading for all varieties of the “FIX Fruit Ice” 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.
Full text
N271135 December 28, 2015 CLA-2-21:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Mr. Jan-Paul A. Kalmeijer Crème de la Crème Belgium n.v. Hellebeemden 3 Hasselt 3500 Belgium RE: The tariff classification of sorbets from Belgium. Dear Mr. Kalmeijer: In your letter dated November 30, 2015 you requested a tariff classification ruling. The merchandise in question, “FIX Fruit Ice” (sorbet), is described as a frozen dessert product put up for retail sale in 1-pint airtight circular cartons. It will be offered in four different flavors: raspberry, mango, forest fruit and lemon. Each variety will consist of fruit puree (about 45%), water, dietary fibers [polydextrose, vegetable fibers, soluble fibers (corn), sweeteners (erythritol, isomalt, sucralose)], emulsifiers and stabilizers. It is assumed that the merchandise will be imported, stored, sold and consumed in a frozen condition. The applicable subheading for all varieties of the “FIX Fruit Ice” 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% 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 the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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