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NY 886891

June 22, 1993



TARIFF NO.: 2105.00.0090

Mr. Lief Andersson
AB Winner
374 82 Karlshamn

RE: The tariff classification of non-dairy FROZEN DESSERTS from Sweden.

Dear Mr. Andersson:

In your letter dated May 27, 1993, you requested a tariff classification ruling.
The product in question is described as a frozen dessert, which is entirely of vegetable origin, being based on soybeans rather than dairy ingredients. The product is said to consist of about 60 percent moisture,
2.5 percent vegetable protein, 11 percent vegetable fat, 14 percent sugar, 12 percent other carbohydrates, thickening agents and flavorings. This dessert is said to be very similar to ice cream,--that is, it will be served and consumed frozen, like ice cream. The product will be packed frozen in 0.75 liter tubs of vanilla, chocolate and strawberry flavored desserts.

The applicable subheading for this non-dairy FROZEN DESSERT will be 2105.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Ice cream and other edible ice, whether or not containing cocoa:...Other:...Other. The rate of duty will be 20 percent ad valorem.

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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