The tariff classification of a dessert topping from New Zealand
Issued April 9, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9997
Headings: 2106
Product description
Descriptive literature accompanied your letter. Easiyo D’Light ice cream Topping Hokey Pokey is a syrup-like product put up for retail sale in a bottle containing 500 grams, net weight. It is said to be composed of glucose, sucrose, water, modified starch, natural flavor, salt, potassium sorbate, and natural color, and used as a topping for ice cream, pancakes, flans, waffles, or other desserts.
CBP rationale
The applicable subheading for the dessert topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets.
Full text
NY R00226 April 9, 2004 CLA-2-21:RR:NC:2:228 R00226 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Alla Chayka Easiyo Products, Ltd. 8 Cebel Place, Albany Auckland, 1311 New Zealand RE: The tariff classification of a dessert topping from New Zealand Dear Ms. Chayka: In your letter dated March 28, 2004 you requested a tariff classification ruling. Descriptive literature accompanied your letter. Easiyo D’Light ice cream Topping Hokey Pokey is a syrup-like product put up for retail sale in a bottle containing 500 grams, net weight. It is said to be composed of glucose, sucrose, water, modified starch, natural flavor, salt, potassium sorbate, and natural color, and used as a topping for ice cream, pancakes, flans, waffles, or other desserts. The applicable subheading for the dessert topping will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA) and country of origin of a miscellaneous edible preparation.
The tariff classification of Powerbar® gels and powders from Germany
The tariff classification of fishcakes from Japan
The tariff classification of Crystal Boba from China
The tariff classification of jelly snacks from China.
The tariff classification of vanilla paste products from New Zealand
The tariff classification and status under the United States-Australia Free Trade Agreement (UAFTA) of a powdered coconut beverage mix from Australia.
The tariff classification of food products from Canada
The tariff classification, country of origin, and status under the North American Free Trade Agreement (NAFTA), of Black Box 440 from Canada; Article 509
The tariff classification of a dietary supplement from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →