The tariff classification of Gelato Specialty Frozen Desserts from Italy

N303306 April 3, 2019 CLA-2-21:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000 Ms. Daniela Morrison Valla & Associates, Inc., P.C. 509 Madison Avenue Suite No. 1510 New York, NY 10022 RE: The tariff classification of Gelato Specialty Frozen Desserts from Italy Dear Ms. Morrison: In your letter dated March 6, 2019, you requested a tariff classification ruling, on behalf of Sammontana S.p.A., on four different gelato specialty frozen dessert products. Secchiello Prima Ricetta Cioccolato is composed of water, sugar, dark chocolate (cocoa mass, cocoa butter, sugar, fat-reduced cocoa, emulsifier: sunflower lecithin, natural vanilla flavoring), fresh pasteurized cream, fresh pasteurized skimmed milk, dried skimmed milk, egg yolks, stabilizer (locust bean gum) and natural flavoring. The product contains a milk fat content of 4.1 percent and 1.0 percent milk solids. Secchiello Prima Ricetta Crema is composed of water, fresh pasteurized cream, fresh pasteurized skimmed milk, sugar, egg yolks, dried skimmed milk, stabilizer (locust bean gum), natural lemon flavoring and other natural flavorings. The product contains a milk fat content of 9.4 percent and 3.2 percent milk solids. Secchiello Prima Ricetta Fior Di Latte is composed of water, fresh pasteurized cream, sugar, fresh pasteurized skimmed milk, dried skimmed milk, egg yolks, stabilizer (locust bean gum), and natural flavoring. The product contains a milk fat content of 10.1 percent and 2.9 percent milk solids. Secchiello Prima Ricetta Nocciola is composed of water, sugar, fresh pasteurized skimmed milk, fresh pasteurized cream, hazelnut mass, dried skimmed milk, egg yolks, stabilizer (locust bean gum), and salt. The product contains a milk fat content of 5.1 percent and 2.4 percent milk solids. It is understood that these products will be imported in a frozen state for storage, sale and consumption. Each product will be imported in containers weighing 360 grams. The applicable subheading for the above-described gelato specialty frozen dessert products, 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-described gelato specialty frozen dessert products, 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 the 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division