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NY 879530

November 19, 1992



TARIFF NO.: 2105.00.0010 (9904.10.72)

Mr. E.G. Staples, Managing Director
Gradient Securities (1989) Ltd.
P.O. Box 431
Wellington, New Zealand

RE: The tariff classification of frozen ICE CREAM from New Zealand.

Dear Mr. Staples:

In your letter dated October 12, 1992, you requested a tariff classification ruling.

The product in question is ICE CREAM, which will contain 36 percent solids, including 10 to 11 percent milk fat and butter solids, with sugar, emulsifier, and any of various colors and flavorings, and a density (measure of overrun) of 51 percent. Although omitted from your letter, the presence of non fat milk solids as an ingredient in this product will be assumed, since this is a normal ingredient in ice cream. It is assumed, also, based on your description of the ingredients and packaging for this product, that this is a frozen, finished ice cream to be consumed as a dessert or snack food. This ice cream will be imported in refrigerated containers, packaged in various size tubes or cardboard packaging ranging from 700 milliliters (1.5 pints) to 16 liters (34 pints).

The applicable subheading for this frozen ICE CREAM will be 2105.00.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa...Ice cream. The rate of duty will be 20 percent ad valorem.

Articles classifiable in HTS subheading 2105.00.0010 are subject to quota quantity restrictions listed in subchapter IV of Chapter 99 in HTS subheading 9904.10.72, which limits the amount of such product which may be imported from New Zealand to an annual quota quantity of 589,312 kilograms. The quota for ice cream is a calendar year quota, opening on January 1 and closing on December 31 each year, and is administered on a "first come/first serve" basis. It is suggested that you verify the status of this quota prior to shipping.

Importations of these products are subject to import regulations administered by various U.S. agencies. Information regarding applicable regulations and standards of identity administered by the U.S. Food and Drug Administration may be addressed to that Agency at the following location:

U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street,
Washington, D.C. 20204

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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