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NY 813623

September 7, 1995

CLA-2-19:S:N:N7:228 813623


TARIFF NO.: 1901.90.4200, 1901.90.4300

Mr. K. Toita
Kenten Co., Ltd.
The Imperial Tower 5A-1
1-1, Uchisaiwai-Cho 1-Chome
Chiyoda-Ku, Tokyo 100, Japan

RE: The tariff classification of ice cream mix from Japan.

Dear Mr. Toita:

In your letter dated August 8, 1995, you requested a tariff classification ruling.

An ingredients breakdown was submitted with your letter. The subject of your letter appears to be identical to the article in New York Ruling 812002. The product is a powdered mixture, used in the manufacture of ice cream, consisting of thirty percent butterfat, thirty-six percent non-fat milk solids, thirty-two percent sugar, and two percent vanilla.

The applicable subheading for the ice cream mix, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa powder...not elsewhere specified or included... 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, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.187 per kilogram plus 15.6 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS.

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


Jean F. Maguire
Area Director
New York Seaport

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