In ruling NY N307027, Customs and Border Protection (CBP) discussed the classification of the following products, and their ingredients are listed below:

  • Biscoff Ice Chocolate Chips Bars: skim milk, cream, sugar, Biscoff cookies, canola oil, glucose syrup, unsweetened chocolate processed by alkali, dried skim milk, cocoa powder processed by alkali, whey protein concentrate, mono and diglycerides, soy lecithin, milkfat, locust bean gum, guar gum, citric acid and natural flavor.
  • Biscoff Ice Salted Caramel Bars: skim milk, cream, glucose syrup, sugar, Biscoff cookies, condensed milk, dried skim milk, cocoa butter, water, butter (cream), coconut oil, whey protein concentrate, mono and diglycerides, sea salt, locust bean gum, guar gum, salt and carrageenan.
  • Biscoff Ice Cheesecake Blueberry Bars: skim milk, cream, Belgium style fresh cheese, sugar, wheat syrup, Biscoff cookies, glucose syrup, blueberry puree, dried skim milk, water, cocoa butter, whey protein concentrate, mono and diglycerides, cornstarch, citric acid, locust bean gum, guar gum, lemon juice concentrate, natural flavor and salt.
  • Biscoff Ice Cream Bars: skim milk, cream, Biscoff cookies, sugar, canola oil, glucose syrup, dried skim milk, cocoa butter, whey protein concentrate, mono and diglycerides, soy lecithin, locust bean gum, guar gum, citric acid and salt.
  • Biscoff Ice Choco Brownie Bars: skim milk, cream, sugar, Biscoff cookies, canola oil, glucose syrup, dried skim milk, cocoa powder processed with alkali, wheat flour, whey protein concentrate, mono and diglycerides, soy lecithin, unsweetened chocolate processed with alkali, water, egg powder, locust bean gum, guar gum, citric acid and salt.

Each product will be imported in containers with a net weight of 460 milliliters.

CBP determined that the applicable subheading for the above-described Biscoff Ice Cream Bars, if entering the United States during the tariff-rate quota open period (before 154,221 kilograms have entered the country within the calendar year) is 2105.00.3000, HTSUS, 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% ad valorem. However, if entered after the tariff-rate quota period is closed, the applicable subheading is 2105.00.4000, HTSUS, 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% ad valorem.

Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50—9904.05.01.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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