N315428 N3 Ruling Active

The tariff classification of Panna Cotta from Italy

Issued November 13, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1901.90.2500

Headings: 1901

Product description

The subject merchandise is Panna Cotta al Lampone Bontà Divina composed of cream, water, glucose raspberry, raspberry coulis, skimmed milk powder, sugar, alcohol, carrageenan, sodium alginate (thickeners), mono- and-diglycerides of fatty acids (emulsifiers), and natural flavoring. You have stated that the non-fat milk solids is 8.2 percent. The frozen finished product will be imported in a retail package with two desserts with a net weight of 110 grams each in a single container. Panna Cotta al Lampone Bontà Divina will be sold to a wholesale distributor upon importation into the United States.

Full text

N315428 November 13, 2020 CLA-2-19:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1901.90.2500 Ms. Gordana Kajer Murphy Overseas LLC 2302 Milwaukee Way Tacoma, WA 98421 RE: The tariff classification of Panna Cotta from Italy Dear Ms. Kajer: In your letter dated October 22, 2020, you requested a tariff classification ruling on behalf of Emmi Dessert Italia (Milan, Italy). The subject merchandise is Panna Cotta al Lampone Bontà Divina composed of cream, water, glucose raspberry, raspberry coulis, skimmed milk powder, sugar, alcohol, carrageenan, sodium alginate (thickeners), mono- and-diglycerides of fatty acids (emulsifiers), and natural flavoring. You have stated that the non-fat milk solids is 8.2 percent. The frozen finished product will be imported in a retail package with two desserts with a net weight of 110 grams each in a single container. Panna Cotta al Lampone Bontà Divina will be sold to a wholesale distributor upon importation into the United States. The applicable subheading for the Panna Cotta will be 1901.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract… food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included: Other: Puddings ready for immediate consumption without further preparation.” The rate of duty will be Free. 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 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

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