The tariff classification of frozen desserts from Italy.
Issued January 31, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2105.00.5000
Headings: 2105
Product description
The tariff classification of frozen desserts from Italy.
CBP rationale
The applicable subheading for the "pineapple fruit sorbet," "tangerine fruit sorbet," "lemon fruit sorbet," and "Tartufo," will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other.
Full text
NY 805798 January 31, 1995 CLA-2-21:S:N:N7:231 805798 CATEGORY: Classification TARIFF NO.: 2105.00.5000 Ms. Donna Curtis Bruzzone Shipping, Inc. 31 South Calvert Street Baltimore, MD 21202 RE: The tariff classification of frozen desserts from Italy. Dear Ms. Curtis: In your letter, dated January 10, 1995, you have requested a tariff classification ruling, on behalf of your client, Bridi Imports, Inc., Emeryville, CA. The products are four sorbets, which are called, "pineapple fruit sorbet," "tangerine fruit sorbet," "lemon fruit sorbet," and "Tartufo." The sorbets have no dairy products, and "Tartufo" contains less than 5.5 percent butterfat. "Pineapple fruit sorbet" contains water, pineapple pulp, sugar, glycose syrup, dextrose, aromi, emulsifiers, stabilizers, and thickening agents (monoglycerides and diglycerides of fatty acids, sugar esters, sodium pyrophosphate, and guar gum). The ingredients of "tangerine fruit sorbet" are water, sugar, tangerine pulp, glycose syrup, dextrose, aromi, emulsifiers, stabilizers, and thickening agents (monoglycerides and diglycerides of fatty acids, sugar esters, sodium pyrophosphate, and guar gum). "Lemon fruit sorbet" contains water, sugar, glycose syrup, aromi, dextrose, emulsifier, stabilizers, and thickening agents (monoglycerides and diglycerides of fatty acids, sugar esters, sodium pyrophosphate, and guar gum). The ingredients of "Tartufo" are crushed hazelnuts, sugar, dextrose, dehydrated skimmed milk, cocoa maigre, glycose syrup, hydrogenated vegetable fats, Marsala wine, pasteurized egg yolks, emulsifiers (monoglycerides and diglycerides of fatty acids) and thickening agents (sodium alginate and carob gum). The applicable subheading for the "pineapple fruit sorbet," "tangerine fruit sorbet," "lemon fruit sorbet," and "Tartufo," will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The rate of duty 19.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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