The tariff classification of Gelato Specialty Frozen Dessert from Italy

N295909 May 9, 2018 CLA-2-21:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000; 2105.00.5000 Ms. Mariangela Porcelli Callipo Gelateria S.R.L. Via Riviera Prangi 156 Pizzo 89812 Italy RE: The tariff classification of Gelato Specialty Frozen Dessert from Italy Dear Ms. Porcelli: In your letter dated April 9, 2018, you requested a tariff classification ruling. The subject merchandise under review consists of five frozen dessert products imported from Italy. “Il Tartufo-Pistacchio” is composed of rehydrated skimmed milk, pasteurized whole milk, sugar, pistachio paste, coconut vegetable oil, glucose syrup, lactose, milk proteins, maize dextrose, emulsifiers (mono – and diglycerides of fatty acids), stabilisers (locust bean gum, sodium alginate, guar gum, carrageenan), colors (copper complexes of chlorophyllins), white chocolate (sugar, cocoa butter, skimmed milk), butter, condensed milk, flavorings, pistachio filling (sunflower oil, sugar, semi-skimmed milk powder), and pistachio paste (sunflower lecithin, anthocyanins, curcurmin, soya lecithin). The product contains a milk solid content of 10.4 percent and 7.9 percent nonfat milk solids. “Puressenza-Gelato alla Nocciola” is composed of pasteurized whole milk, sugar, pasteurized cream, hazelnut paste, pasteurized free-range egg yolk, vegetable fibers, maize starch, and natural flavoring. The product contains a milk solid content of 10.4 percent and 5 percent nonfat milk solids. “Puressenza-Gelato al Cioccolato” is composed of pasteurized whole milk, pasteurized cream, sugar, chocolate (sugar, cocoa paste, fat reduced cocoa powder), vegetable fibers, and maize starch. The product contains a milk solid content of 15.3 percent and 5 percent nonfat milk solids. “Puressenza-Gelato Espresso” is composed of pasteurized cream, pasteurized whole milk, sugar, soluble coffee, pasteurized free-range egg yolk, vegetable fibers, maize starch and, natural flavoring. The product contains a milk solid content of 20.3 percent and 4.8 percent nonfat milk solids. “Puressenza-Gelato Limone e Bergamotto” is composed of pasteurized whole milk, lemon juice, water, pasteurized cream, bergamot juice, vegetable fibers, maize starch, bergamot essential oil, and natural flavoring. The product contains a milk solid content of 8.6 percent and 2.6 percent nonfat milk solids. It is understood that these products will be imported in a frozen state for storage, sale and consumption in that condition. The products will be entered in containers weighing 110 grams (“Il Tartufo Pistacchio”) and 300 grams(“Puressenza-Gelato Limone e Bergamotto,” “Puressenza-Gelato Espresso,” “Puressenza-Gelato al Cioccolato,” and “Puressenza-Gelato alla Nocciola”). The applicable subheading for the “Il Tartufo-Pistacchio,” “Puressenza-Gelato alla Nocciola,” “Puressenza-Gelato al Cioccolato,” and “Puressenza-Gelato Espresso” frozen desserts, 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 above desserts, 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 9904.04.67—9904.04.74. The applicable subheading for the “Puressenza-Gelato Limone e Bergamotto” will be 2105.00.5000, HTSUS, which provides for ice cream and other edible ice, whether or not containing cocoa: other: other. The rate of duty will be 17% ad valorem. 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 https://hts.usitc.gov/current. 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 Frank Troise at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division