The tariff classification of flavoring pastes from Italy.

NY G89895 April 25, 2001 CLA-2-21:RR:NC:2:228 G89893 CATEGORY: Classification TARIFF NO.: 1806.20.9500, 1806.20.9800, 1806.20.9900, 2106.90.9500, 2106.90.9700 Mr. Jesus Noguera Galateria Parmalat 520 Main Avenue Wallington, NJ 07093 RE: The tariff classification of flavoring pastes from Italy. Dear Mr. Noguera: In your letters dated February 9, 2001 and April 3, 2001, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your April letter. Pregel flavoring pastes are ingredients used to manufacture gelato, an Italian-style ice cream. Torrone, honey and almond flavor contains 49 percent vegetable oil, 15.8 percent hazelnuts, 15 percent glucose syrup, 10 percent each of sugar and honey, and less and one percent each of emulsifier, gelatin, flavors, and antioxidant. Tiramisu, coffee and wine flavor contains 60 percent wine, 31 percent sugar, 5 percent eggs, and 1 percent each of glucose syrup, flavors, vegetable oil, and hazelnut sweetmeat. Tartufo, chocolate with whole hazelnuts, consists of 59 percent hazelnuts, 35 percent cocoa (8 percent fat), and 5 percent sugar, Donatella, cream of chocolate and hazelnut, consists of 36 percent sugar, 31 percent hazelnuts, 30 percent cocoa (7 percent fat), and 1 percent vegetable fat. The Torrone and Donatella also contain less than one percent each of flavors or emulsifiers and an antioxidant. The flavoring pastes are packed in tin cans containing between 8.81 and 13.22 lbs., net weight. The applicable subheading for the Donatella flavoring paste, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other preparations in blocks or slabs 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…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 general rate of duty will be 10 percent 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 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, 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 Tartufo will be 1806.20.9900, HTS, which provides for chocolate and other food preparations containing cocoa…other preparations in blocks or slabs 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. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the Torrone and Tiramisu flavoring pastes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…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 10 percent. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. Your inquiry does not provide enough information for us to give a classification ruling on the Nocciola and Croccantino flavoring pastes. For the Nocciola and Croccantino, please furnish a description of the manufacturing process. Specifically, if the processing contains a cooking or heating step, please furnish all details, including the duration of the cooking or heating and cooking or heating temperatures. 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