The tariff classification of ice cream mixes from Australia

NY R04359 July 17, 2006 CLA-2-19:RR:NC:N2:228 R04359 CATEGORY: Classification TARIFF NO.: 1901.90.4200; 1901.90.4300 Ms. Sande Dotson Tahoco Logistics, Inc. 2760 Kenmore Ave. Tonawanda, NY 14150 RE: The tariff classification of ice cream mixes from Australia Dear Ms. Dotson: In your letter dated July 6, 2006, on behalf of Frosty Boy Canada, Ottawa, Ontario, Canada, you requested a tariff classification ruling. The products are powders used as a base for the production of soft-serve ice cream. Product D030 is said to be composed of 40 percent milk solids, 41.5 percent sugar, 17 percent maltodextrin, and 1.5 percent stabilizers, gums, and flavorings. Product D060 consists of 47 percent sugar, 18 percent milk powder, 17 percent maltodextrin, 16 percent milk solids, one percent flavors, and one percent stabilizers and gums. Product D030 is packaged in 3-kilogram bags; D060 is packed in 1.5-kilogram bags. In your submission, it was suggested that these ice cream powders should fall in heading 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations not elsewhere specified or included, containing over 10 percent by weight of milk solids. We cannot agree. Based on the powders’ ingredients composition and non-retail packaging, they are more specifically provided for in chapter 19, HTS. The applicable subheading for the ice cream mixes D030 and D060, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, HTSUS, which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…other…other…dairy products described in additional U.S. note 1 to chapter 4…dairy preparations containing over 10 percent by weight of milk solids…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, these products will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 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 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