RE: The tariff classification of Frozen Mochi Ice Treats from Thailand

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N363869 August 24, 2026 CLA-2:21:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Mr. Anton Slaoutskiy Far Islands Corp. 31 Robinson Avenue Staten Island, NY 10312 RE: The tariff classification of Frozen Mochi Ice Treats from Thailand Dear Mr. Slaoutskiy: In your letter dated July 30, 2026, you requested a tariff classification ruling. The subject merchandise consists of four varieties of Frozen Mochi Ice Treats. The products are described as mochi dough encasing a dairy-free frozen filling and coated with chocolate. They will be imported in retail packages containing six pieces, with a total net weight of eight ounces per package, and are intended for retail sale as frozen confections. The four varieties are described below. The first product, Chocolate Mochi Ice Strawberry Flavor, is composed of mochi dough, chocolate compound, strawberry, sugar, strawberry juice, coconut powder, wheat flour, emulsifier (mono- and diglycerides [soy]), stabilizers (locust bean gum, guar gum, carrageenan, and hydroxypropyl distarch phosphate), and natural colors (anthocyanin). The second product, Chocolate Mochi Ice Green Tea Flavor, is composed of mochi dough, chocolate compound, coconut powder, sugar, glucose syrup, green tea powder, wheat flour, emulsifier (mono- and diglycerides [soy]), and stabilizers (locust bean gum, guar gum, carrageenan, and hydroxypropyl distarch phosphate). The third product, Chocolate Mochi Ice Salted Caramel, is composed of mochi dough, chocolate compound, coconut powder, sugar, glucose syrup, wheat flour, emulsifier (mono- and diglycerides [soy]), salt, stabilizers (locust bean gum, guar gum, carrageenan, and hydroxypropyl distarch phosphate), caramel color, and caramel flavor.
The fourth product, Chocolate Coated Dubai Mochi Ice, is composed of mochi dough, chocolate compound, coconut powder, sugar, pistachio paste, kunafa, glucose syrup, wheat flour, emulsifier (mono- and diglycerides [soy]), stabilizers (locust bean gum, guar gum, carrageenan, and hydroxypropyl distarch phosphate), copper chlorophyllin color, and pistachio flavor. You suggest classification of the subject merchandise in subheading 1806.90.90, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Although each product incorporates a chocolate coating, the chocolate does not impart the essential character of the merchandise. Rather, the articles are fundamentally frozen desserts consisting of a mochi shell surrounding a dairy-free frozen filling, with the chocolate serving as an exterior coating. The products are imported, marketed, sold, stored, and consumed as frozen confections. Accordingly, their character as frozen desserts is not altered merely by the addition of a chocolate coating. The applicable subheading for the Frozen Mochi Ice Treats will be 2105.00.5000, 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. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division