United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C84265 - NY C84343 > NY C84290

Previous Ruling Next Ruling
NY C84290

February 23, 1998

CLA-2-21:RR:NC:2:231 C84290


TARIFF NO.: 2105.00.5000

Ms. Kathryn Moss
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of frozen sherbet dessert from Canada.

Dear Ms. Moss:

In your letter, dated February 6, 1998, you have requested a tariff classification ruling on behalf of your client, Nestle USA, Solon, OH.

The products, which are called, "Flintstones Push-Ups," are frozen sherbet dessert treats. The ingredients are water, sugar, milk, corn syrup, orange concentrate (comprised of orange juice concentrate, natural flavoring, vegetable gum, and coloring), cream, whey powder, citric acid, stabilizer (guar gum, monoglycerides, diglycerides, locust bean gum, polysorbate 80, and pectin), and ascorbic acid. The products contain 1.3 percent milk fat by weight. Each item contains 2.75 ounces of orange sherbet that has been packed in a three ply paper tube.

The applicable subheading for the frozen sherbet dessert treats, which are called, "Flintstones Push-Ups," will be 2105.00.5000, 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 general rate of duty will be 18 percent ad valorem.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: