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NY B84734

April 28, 1997

CLA-2-21:RR:NC:2:231 B84734


TARIFF NO.: 2105.00.3000; 2105.00.4000

Ms. Helen Sugar
The Buffalo Customhouse Brokerage Company, Inc. 1245 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of ice cream from Canada.

Dear Ms. Sugar:

In your letter, dated April 24, 1997, you have requested a tariff classification ruling on behalf of your client, Mezza Notte, Inc., Toronto, Ontario.

The product is called, "Novelty Ice Cream Mini Cone." It is comprised of ice cream, a chocolate coating, and a cone (wafer). The ingredients of the ice cream are milk powder, fresh cream (containing 18 percent butter fat), skim milk concentrate, glucose, emulsifier, carrageenan, vanilla flavor, and dextrose. The chocolate coating contains cocoa, skim milk, sugar, and butter. The cone contains wheat flour, sugar, vegetable oil, modified food starch, soybean oil, emulsifier, lecithin, lactose, salt, and flavoring.

The applicable subheading for the "Novelty Ice Cream Mini Cone," 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, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general 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 will be dutiable at 54.6 cents per kilogram, plus 18.5 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Conte at (212) 466-5759.


Gwenn Klein Kirschner
Chief, Special Products Branch

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