Mr. Donald Carroll, Esq.
Studio Legale Associato & Frere Cholmeley Bischoff
47, Viale Bruno Buozzi
RE: The tariff classification of frozen dessert from Italy.
Dear Mr. Carroll:
In your letter, dated April 22, 1998, you have requested a
tariff classification ruling on behalf of your client, American
Sales and Merchandising LLC.
The products are described thus:
1. "Sanciok" is a milk ice sandwich that provides vanilla taste
with mint chocolate. The partial coatings contain low fat cocoa
coating, minced hazelnut, and two biscuits. The product is
wrapped in cold sealing. "Sanciok" contains by weight 19.6
percent sugar, 5.9 percent nonfat milk solids, and 0.2 percent
milk fat. The ingredients are 42.7 percent rehydrated skim milk,
16 percent biscuits (comprised of wheat flour, sugar, vegetable
margarine, glucose syrup, low fat cocoa, skim milk powder, malt
extract, emulsifier, salt, raising agents, and flavoring), 12
percent low fat cocoa coating, (vegetable oil, sugar, low fat
cocoa, cocoa paste, cocoa butter, skim milk powder, emulsifier,
and flavoring), 9.7 percent sugar, 7.3 percent vegetable oil, 5
percent minced chocolate (containing emulsifier), 2.9 percent
glucose syrup, 2 percent minced hazelnut, 1.9 percent egg yolk,
0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent
flavoring. The net weight is 100 grams.
2. "Cono Sansoni" is a milk ice cone that provides vanilla taste.
It is filled and decorated with low fat cocoa mixture. The
product is packed in a plastic container with a plastic cover.
The net weight is 75 grams.
The applicable subheading for "Sanciok" and "Cono Sansoni,"
if imported in quantities that fall within the limits described
in additional U.S. note 10 to chapter 4, will be 2105.00.3000,
Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem. If the quantitative limits
of additional U.S. note 10 to chapter 4 have been reached, the
products will be classified in subheading 2105.00.4000, HTS, and
will be dutiable at 54.6 cents per kilogram, plus 18 percent ad
valorem. In addition, products classified in subheading
2105.00.4000, HTS, will be subject to additional duties based on
their value, as described in subheadings 9904.04.50 - 9904.05.01,
Importations of milk and milk products are subject to import
regulations administered by various U.S. agencies. Requests for
information regarding labeling regulations administered by the
U.S. Food and Drug Administration may be addressed to that agency
at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations
administered by the U.S. Department of Agriculture may be
addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Robert B. Swierupski