The tariff classification of Chocolate Chip Ice Cream Sandwich from Canada

N361687June 3, 2026CLA-2-21:OT:RR:NC:N5:231
CATEGORY: Classification
TARIFF NO.: 2105.00.3000; 2105.00.4000
Ms. Nichole WilsonPrairie West Ice Cream Inc.7-130 Omands Creek BoulevardWinnipeg, Manitoba R2R 1V7CanadaRE: The tariff classification of Chocolate Chip Ice Cream Sandwich from CanadaDear Ms. Wilson:In your letter dated
May 21, 2026
, you requested a tariff classification ruling.The subject merchandise is ahipwich® Chocolate Chip Ice Cream SandwicThe product consists of a Ch. layer of vanilla ice cream positioned between two chocolate chip cookies, with mini chocolate chips adheredto the exposed ice cream along the perimeter of the sandwich.The chocolate chip cookie portion iscomposed of enriched wheat flour, brown sugar, palm oil, chocolate chips, egg,invert sugar, butter, whey, natural vanilla flavor, baking soda, molasses, natural butter flavor, and salt.The vanilla ice cream is made from water, cream, sugar, whey powder, skim milk powder, guar gum, locust bean gum, soy lecithin,dextrose, calcium sulfate, and natural vanilla flavor. The exterior chocolate chips consist of sugar, chocolateliquor, cocoa butter, dextrose, soy lecithin, and natural vanilla flavor.weight, the finished product is By comprised of vanilla ice cream, chocolate chip cookies, and chocolate chips (51.56 percent) (38.76 percent).69 percent.The merchandise is packaged for retail sale with each sandwich weighing 4.25 ounces (126(9) ml) and ten sandwiches packed per carton.The applicable subheading for the Chipwich® Chocolate Chip Ice Cream Sandwich, if entered during thetariff-rate quota open period, 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: Ice Cream:Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10to chapter 4 and entered pursuant to its provisions.” The rate of duty will be 20 percent ad valorem.The applicable subheading for the Chipwich® Chocolate Chip Ice Cream Sandwich, if entered after thetariff-rate quota period is closed, will be 2105.00.4000, HTSUS, which provides for: “Ice cream and otheredible ice, whether or not containing cocoa: Other: Dairy products described in additional U.S. Note 1 tochapter 4: Other.” The rate of duty will be 50.2 cents per kilogram plus 17 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSand the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requestsfor information regarding applicable regulations administered by the U.S. Department of Agriculture(USDA) may be addressed to that agency at the following location:USDAAPHIS, VS, NCIE Products Program4700 River Road, Unit 40Riverdale, MD 20737-1231Tel: 301.851.3300E-mail: [email protected] merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Actof 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 documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, contactNational Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division