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NY H83504




August 23, 2001

CLA-2-21:RR:NC:2:231 H83504

CATEGORY: CLASSIFICATION

TARIFF NO.: 2105.00.3000; 2105.00.4000

Ms. Susan Fung
Asian Commodities Company
DBA Arko Foods International, Inc.
4200 Verdant Street, Unit A
Los Angeles, CA 90039

RE: The tariff classification of mellorine from the Philippines.

Dear Ms. Fung:

In your letter, dated June 26, 2001, you requested a classification ruling.

The merchandise, mellorine, is a frozen, imitation ice cream product. It is available in six tropical flavors: “Ube Royale,” “Buco Salad,” “Halo-Halo,” “Quezo Real,” “Ube Macapuno,” and “Mango.” The merchandise is described thus:

1. “Ube Royale” contains 16 percent “ube purée,” 13 percent sugar, 10 percent nonfat milk solids, 7 percent vegetable fat, 0.4 percent stabilizers and emulsifiers, 0.35 percent artificial coloring, and 0.12 percent artificial flavoring. 2. “Buco Salad” contains 23 percent fruit preserves, 11 percent sugar, 9 percent nonfat milk solids, 7 percent fat, 4 percent “buco purée,” 0.47 percent stabilizers and emulsifiers,” 0.07 percent artificial flavoring, and 0.001 percent artificial coloring. 3. “Halo-Halo” contains 22 percent fruit preserves, 11 percent sugar, 8 percent nonfat milk solids, 7 percent “ube purée,” 6 percent fat, 2 percent “langka purée,” 0.45 percent stabilizers and emulsifiers, 0.19 percent artificial coloring, and 0.05 percent artificial flavoring. 4. “Quezo Real” contains 14 percent sugar, 11 percent nonfat milk solids, 8 percent cheddar cheese, 8 percent vegetable fat, 0.4 percent stabilizers and emulsifiers, 0.13 percent artificial flavoring, and 0.11 percent artificial coloring. 5. “Ube Macapuno” contains 14 percent “macapuno,” 11 percent sugar, 9 percent nonfat milk solids, 8 percent “ube purée,” 7 percent fat, 0.45 percent stabilizers and emulsifiers, 0.09 percent artificial flavoring, and 0.16 percent artificial coloring. 6. “Mango” contains 33 percent mango purée, 14 percent sugar, 8 percent nonfat milk solids, 6 percent fat, 0.4 percent stabilizers and emulsifiers, and 0.07 percent artificial coloring.

Imitation ice cream, known as mellorine, is a pasteurized, frozen, dairy dessert that is produced by freezing while stirring. Its ingredients include, but are not limited to, milk-derived nonfat solids and animal or vegetable fat, or both, only part of which may be milkfat. Mellorine is sweetened with nutritive carbohydrate sweetener and it is characterized by the addition of flavoring ingredients.

The applicable subheading for mellorine, if entered under quota, 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 rate of duty will be 20 percent ad valorem.

The applicable subheading for mellorine, if entered outside the quota, will be 2105.00.4000, 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, other. The rate of duty will be 50.2 cents per kilogram, plus 17 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.

This ruling is being issued under the provisions of Part 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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