YoDots™:Chocolate Yogurt w/Chocolate Chip Cookie Dough, Cookies & Cream and Blue Cotton Candy Yogurt

You have proposed that this product be classified under 2105.00.10 as “Flavoured Ice and Ice Sherbets”. As per Memorandum D10-18-4 Importation of Certain Agricultural Products and The Import Control List, paragraph 20 – “Flavoured ice of tariff item 2105.00.10 is a frozen food containing water, sugar or other sweetening agents, fruit juice or other flavouring but not containing milk, cream or other milk-derived ingredients.” Paragraph 21 of the Memorandum states that “Sherbet of tariff item 2105.00.10 is a frozen food, other than ice cream or ice milk but made from a milk product. Sherbets generally contain the same ingredients used in flavoured ices and, in addition, contain milk or milk –derived ingredients. The finished product will contain not less than 2% nor more than 5% milk solids (including milk fat)”. These products do not meet the definition of flavoured ice or sherbet as described in D10-18-4. General Explanatory Note 1(a) to Chapter 4 of the Customs Tariff excludes food preparations based on dairy products and refers the reader to heading 19.01. Heading 19.01 of the Customs Tariff provides for in part “Food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included”. This good meets the terms of Heading 19.01 in that it is comprised of yogurt of heading 04.03 but has been further processed than provided for in heading 04.03.