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NY A85302

July 3, 1996

CLA-2-21:S:RR:NC:FC:231 A85302


TARIFF NO.: 2105.00.3000; 2105.00.4000

Mr. Judson Gregg, Plant Manager
51 St. Regis Crescent
Downsview, Ontario M3J 1Y6

RE: The tariff classification of TARTUFO, a ball shaped ice cream novelty from Canada.

Dear Mr. Gregg:

In your letter received on June 28, 1996, you requested a tariff classification ruling.

The products in question are described as TARTUFO, a ball shaped ice cream novelty which combines a variety of flavored ice creams and ices with unique coatings. These TARTUFO frozen desserts will be prepared in various flavors,--namely, Chocolate, Chocolate Raspberry, Vanilla, Vanilla Fried, Chocolate Raspberry Ice and Amaretto Pistachio, Cappuccino, Chocolate Mint and Bacio. All these TARTUFO desserts appear to be thinly coated with the following: cocoa and icing sugar, almonds and cookie crumbs, coffee and cookie crumbs or hazelnuts, cookie crumbs with a chocolate coating.

The applicable subheading for the Tartufo, ice cream novelty, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: Dairy products described in additional U.S. note 1 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20 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 2105.00.4000, HTS, and dutiable at 56.1 cents per kilogram plus 19 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50-9904.05.01, HTS.

Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:

Food And Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
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 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 Ralph A. Conte at 212-466-5759.


Roger J. Silvestri

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