The tariff classification of Gelato Specialty (Frozen Dessert) from Italy

N273903 April 13, 2016 CLA-2-21:OT:RR:E:NC:N4:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Mr. Filippo Callipo Callipo Gelateria SRL Via Riviera Prangi, 156 Pizzo 89812 RE: The tariff classification of Gelato Specialty (Frozen Dessert) from Italy Dear Mr. Callipo: In your letter dated March 14, 2016, you requested a tariff classification ruling. The subject merchandise, “Le Crème Pregiate – Yogurt variegato al Miele e granella di Noce’’ is composed of rehydrated skimmed milk, pasteurized whole milk, sugar, coconut vegetable oil, walnut brittle, glucose syrup, honey, lactose, milk protein, maize dextrose, yogurt, pregelatinized corn starch, emulsifiers (mono and diglycerides of fatty acids), stabilizers (locust bean gum, sodium alginate, guar gum, carrageenan) pectin, acidifier (citric acid) and flavorings. Compositional data indicates that these items are milk-based products not meeting the U.S. standard of identity for "ice cream.” It is understood that this product will be imported in tubs in a frozen state for storage, sale and consumption in that condition. The applicable subheading for the “Le Crème Pregiate,” if entered while the tariff-rate quota remains open, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. Note 1 to chapter 4: described in additional U.S. Note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 20% ad valorem.The applicable subheading for the “Le Crème Pregiate,” if entered after the tariff-rate quota has closed, will be 2105.00.4000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: dairy products described in additional U.S. Note 1 to chapter 4: other. The rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50—9904.05.01. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 Bruce N. Hadley Jr. at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division