Tariff classification of soft serve ice cream base

The circular is issued to facilitate trade.
The circular enables importers to obtain a close estimate of landed cost even before importation.
The circular allows customs officers to distinguish ice cream mixes and bases for correct classification under competing HS headings.

The circular covers mixes and bases for ice cream classifiable under HS Code 19.01.90.90 at 7%, as well as items that may otherwise be classifiable under HS Codes 21.06.90.90 at 7% and 04.02.21.00 or 04.02.29.00 at 3%.
The circular identifies the subject product as “Frosty Boy” Soft Serve Base.
The circular treats the subject article as an ice cream base that may be imported in powder or liquid form and in 8 x 1.5 kg bags per ctn.
The circular concerns classification under the Tariff and Customs Code using HS heading 19.01 and related explanatory notes.

The subject article is an ice cream base containing 4.4% milk fat.
The subject article is made from specially instantized ingredients.
The subject article may be in powder or liquid form.
The subject article comes in different flavors, including vanilla, chocolate, or yoghurt.
The subject article is represented as performing excellent in self-pasteurizing machineries (heat treat).

The circular directs that the subject article is classified under HS subheading No. 1901.90.90.
The circular fixes the corresponding rate of duty at 7% ad valorem for the classified soft serve base.
The classification is justified by the circular’s treatment of Chapter 19 as covering preparations used for food, including preparations made from goods of headings 04.01 to 04.04, grouped under heading 19.01.
The classification is supported by the circular’s stated interpretive distinction that heading 19.01 covers mixes and bases for making ice cream but excludes ice cream and other edible ice based on milk constituents that are classified under heading 21.05.
The circular treats the stated boundaries among heading 21.06, headings 18.06 and 19.01, and heading 19.01 as guiding the final placement of the subject product in 1901.90.90.

The circular applies the interpretive rule that heading 19.01 includes mixes and bases (e.g., powders) for making ice cream.
The circular applies the interpretive exclusion that heading 19.01 does not cover ice cream and other edible ice based on milk constituents classified under heading 21.05.
The circular applies the interpretive guidance that powders for table creams, jellies, ice cream, or similar preparations fall to classification under heading 18.06 or 19.01 depending on cocoa content, where relevant.
The circular applies the interpretive guidance that a heading does not cover food preparation based on natural milk constituents containing other substances not allowed in the product scope of the relevant chapter, with emphasis on alignment with heading 19.01.

The circular is issued for your guidance.
The circular requires immediate implementation by customs officers for tariff classification purposes consistent with the directed HS placement.
The circular adopts the classification for the identified subject article “Frosty Boy” Soft Serve Base to support consistent determinations during customs processing and importation estimation.