The tariff classification of Panna Cotta from Italy

N346936
April 1, 2025
CLA-2-19:OT:RR:NC:N5:231
CATEGORY: Classification
TARIFF NO.: 1901.90.6100; 1901.90.6200
Mr. Maurizio Giovine Alta Langa USA Inc. One Gateway Center Suite No. 2600 Newark, NJ 07102 RE: The tariff classification of Panna Cotta from Italy Dear Mr. Giovine: In your letter dated March 19, 2025, you requested a tariff classification ruling. The subject merchandise is Azienda Agricola Fusero® Panna Cotta Naturale ready-to-eat dessert. The pudding-like product is composed of whole milk (62 percent), cream (25 percent), sugar, dextrose, corn starch, and edible gelatine as a thickener. You state that the product contains 13 percent nonfat milk solids. The Panna Cotta Naturale will be imported in 135-gram paper cups packed ten to a cardboard box. The applicable subheading for the Panna Cotta Naturale, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.6100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.6200, HTSUS, which provides for: “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other.” The rate of duty will be $1.035 per kilogram plus 13.6 percent ad valorem. In addition, products classified in subheading 1901.90.6200, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS. 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.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.? This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.? In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2.? Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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). 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division