The tariff classification of a frozen dessert product from Canada.

NY R04315 July 27, 2006 CLA-2-21:RR:NC:2:228 R04315 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Ms. Louise Chevanelle Formation Douane Louise Chevanelle Inc. 490 Providence Street Granby, Quebec J2H 2H6 Canada RE: The tariff classification of a frozen dessert product from Canada. Dear Ms. Chevanelle: In your letter dated June 29, 2006, on behalf of Fins Gourmands, Inc., St. Nicolas, Quebec, Canada, you requested a tariff classification ruling. The product is described as a “vanilla pudding” consisting of 47.1 percent soybean drink (water, soybeans, cane juice, calcium carbonate, sea salt, natural flavors, carrageenan, acidity regulator, vitamins, and minerals), 24.43 percent egg yolk, 12.6 percent canola oil, 9.5 percent sugar, 6.11 percent eggs, and 0.26 percent carob gum. It will be imported in frozen condition in either of two formats: 24 individual portions, in ramekins, ready to serve after thawing, or 36 units, in a plastic mold, requiring transfer to a ramekin prior to serving. In your letter your suggested the product should be classified in subheading 1905.90.1041, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other frozen bakers’ wares. We disagree. Based on the product’s ingredient composition it will be classified elsewhere. The applicable subheading for the frozen dessert, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included…other… other…other…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent 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 telephone number (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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division