F85577 F8 Ruling Active

The tariff classification of a pizza topping from Italy.

Issued May 9, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

TOSCA is a processed product that is said to have the taste, appearance and texture similar to cow’s milk mozzarella. It is composed of 54 percent water, 22 percent milk protein powder, 14 percent vegetable fat, 8 percent whole milk curd, 1 percent salt, and less than one percent each of trisodium citrate, and citric acid. The ingredients are mixed together, extruded into a tube shape measuring approximately 13-1/4 inches long and 3-1/2 inches in diameter, weighing approximately 2–kg, and covered with a plastic wrap. The product will be used as a pizza topping.

CBP rationale

The applicable subheading for the pizza topping will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other.

Full text

NY F85577 May 9, 2000 CLA-2-21:RR:NC:2:228 F85577 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Kevin G. Czesak B & A Food Brokers 2455 Highway 516 Old Bridge, NJ 08857 RE: The tariff classification of a pizza topping from Italy. Dear Ms Czesak: In your letter dated April 7, 2000, on behalf of Montiverdi 918, Italy, you requested a tariff classification ruling. The samples submitted with your letter were examined and disposed of. TOSCA is a processed product that is said to have the taste, appearance and texture similar to cow’s milk mozzarella. It is composed of 54 percent water, 22 percent milk protein powder, 14 percent vegetable fat, 8 percent whole milk curd, 1 percent salt, and less than one percent each of trisodium citrate, and citric acid. The ingredients are mixed together, extruded into a tube shape measuring approximately 13-1/4 inches long and 3-1/2 inches in diameter, weighing approximately 2–kg, and covered with a plastic wrap. The product will be used as a pizza topping. The applicable subheading for the pizza topping will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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