The tariff classification of Gelato Pastes from Italy

NY G89831 May 1, 2001 CLA-2-21:RR:NC:SP:232 G89831 CATEGORY: Classification TARIFF NO.: 2101.12.5400; 2101.12.5800; 2101.12.9000 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 “coffee” and “crema caffé” and will be imported in 13.22 pounds (net) cans. The “coffee” flavor is said to consist of 32 percent glucose syrup, 32 percent vegetable oil, 30 percent coffee, 2 percent sugar crisps, and various flavors, proteins, and emulsifiers. The “crema caffé” flavor is said to consist of 45 percent sugar, 39 percent coffee, 7 percent vegetable oil, 6 percent hazelnuts, and various flavors, proteins, and emulsifiers. The applicable subheading for the “crema caffé” flavor paste, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts,  essences or concentrates or with a basis of coffee: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. The applicable subheading for the “coffee” flavor paste will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: 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