R00227 R0 Ruling Active

The tariff classification of Easiyo D’Light Ice Cream Topping Fudge from New Zealand

Issued April 21, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

The submitted information indicates that the subject merchandise contains glucose, sucrose, water, cocoa, modified maize starch (E1442), natural flavor, salt, preservative and potassium sorbate. The product will be imported in a 500gram bottle. It will be used as a topping on ice cream, pancakes, flans, waffles, etc.

CBP rationale

The applicable subheading for the Easiyo D’Light Ice Cream Topping Fudge will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other…other …other.

Full text

NY R00227 April 21, 2004 CLA-2-18:RR:NC:SP:232 R00227 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Alla Chayka Easiyo Products Ltd. 8 Cebel Place Albany, Auckland 1311 New Zealand RE: The tariff classification of Easiyo D’Light Ice Cream Topping Fudge from New Zealand Dear Ms. Chayka : In your letter dated March 28, 2004 you requested a tariff classification ruling. The submitted information indicates that the subject merchandise contains glucose, sucrose, water, cocoa, modified maize starch (E1442), natural flavor, salt, preservative and potassium sorbate. The product will be imported in a 500gram bottle. It will be used as a topping on ice cream, pancakes, flans, waffles, etc. The applicable subheading for the Easiyo D’Light Ice Cream Topping Fudge will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other…other …other. The rate of duty will be 6 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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