The tariff classification of Gelato Pastes from Italy

NY G89807 May 3, 2001 CLA-2-18:RR:NC:SP:232 G89807 CATEGORY: Classification TARIFF NO.: 1806.20.6000; 1806.20.9900 Mr. Jesus Noguera Gelateria Parmalat 520 Main Avenue Wallington, NJ 07093 RE: The tariff classification of Gelato Pastes from Italy Dear Mr. Noguera: In your letter dated April 3, 2001, on behalf of Parmalat USA, you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The subject merchandise is a paste that will be used as a basis for the making of “gelato” (Italian style ice cream). The flavors include ”Cacaopat” (chocolate), “Straciatella” (chocolate chip), “Amaretto” (bitter almonds and cocoa), and “Gianduia” (chocolate with hazelnuts), and will be imported in 13.22 pound or 11.02 pound (net) cans. The ”Cacaopat” is said to contain 26 percent cocoa, 26 percent vegetable fat, 23 percent almonds, 21 percent hazelnuts, and traces of emulsifiers and flavors. The “Straciatella” is stated to consist of 35 percent coconut fat, 33 percent sugar, 30 percent cocoa, and traces of emulsifiers and flavors. The “Amaretto” is said to consist of 50 percent almonds, 43 percent macaroons, 2 percent sugar, 1 percent cocoa, 1 percent vegetable fat, 1 percent hazelnuts, and traces of emulsifiers and flavors. The “Gianduia” is described as containing 30 percent hazelnuts, 30 percent cocoa, 20 percent sugar, 19 percent hydrogenated vegetable fat, and traces of emulsifiers. The applicable subheading for the ”Cacaopat”, the “Straciatella”, and the “Gianduia” flavored pastes will be 1806.20.6000, Harmonized Tariff Schedule of the  United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2 percent ad valorem. The applicable subheading for the “Amaretto” flavored paste will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other. The rate of duty will be 8.5 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 John Maria at (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division