N333995

N333995 August 10, 2023 CLA-2-21:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Matthew Williams John A. Steer Company 1227 N 4th St Philadelphia, PA 19122 RE: The tariff classification of Acai Sorbet from Brazil Dear Mr. Williams: In your letter dated July 13, 2023, you requested a tariff classification ruling on behalf of your client, Ice Box Foods Inc. (San Rafael, CA). There are three products under review as follows: Açaí Sorbet with Hazelnut Cream is composed of açaí pulp (26 percent), water (38 percent), sugar, maltodextrin, whole milk powder (5.18 percent), hazelnut cream, chocolate-hazelnut cream, maltodextrin (stabilizer), guar gum, carboxymethyl cellulose, xanthan gum (thickeners), natural guarana extract, acidulant citric, and black carrot extract acid. Açaí Sorbet with Peanut Cream is composed of açaí pulp (26 percent), water (37 percent), sugar, maltodextrin, whole milk powder (6.19 percent), peanut cream, peanut flavoring, maltodextrin (stabilizer), guar gum, carboxymethyl cellulose, xanthan gum (thickeners), natural guarana extract, acidulant citric, and black carrot extract acid. Açaí Sorbet with Milk Cream is composed of açaí pulp (26 percent), water (43.57 percent), sugar, maltodextrin, whole milk powder (7.05 percent), milk cream, milk flavoring, maltodextrin (stabilizer), guar gum, carboxymethyl cellulose, xanthan gum (thickeners), natural guarana extract, acidulant citric, and black carrot extract acid. The above described products will be imported frozen in containers with a net weight of 600 grams. The applicable subheading for the various flavors of Acai Sorbet will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Ice cream and other edible ice, whether or not containing cocoa: Other: Other.” The rate of duty will be 17 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division