CLA-2-21:OT:RR:NC:2:231
Mr. Chris Kuehler
CK Logistics, Inc.
431 Isom Rd., Suite 107
San Antonio, TX 78216
RE: The tariff classification of gelato-type frozen dessert products from Italy.
Dear Mr. Kuehler:
In your letter dated July 1, 2009, you requested a tariff classification ruling on behalf of HEB Grocery Company LP (San Antonio, TX). In email messages dated July 8 and 9, 2009, you provided supplementary information.
You describe the goods in question as “ice cream frozen desserts” in various flavors, each to be imported in 17.6-ounce containers. You have confirmed that all will be imported, sold and consumed in a frozen state.
“Bacio” flavor contains 6.9% non-fat milk solids and 1.2% milk fat. The ingredients are rehydrated skim milk, sugar, gianduia syrup (9%) [water, sugar, hazelnut paste (14%), glucose syrup, cocoa powder, flavor], coconut oil, glucose syrup, hazelnut paste (2.5%), toasted whole hazelnuts (2%), cocoa powder, butter, milk protein, mono and diglycerides, sodium alginate, carob seed flour, flavor.
“Affogato All’Amarena” flavor contains 7.6% non-fat milk solids and 1.1% milk fat. The ingredients are rehydrated skim milk, sugar, sour cherry syrup (16%) [glucose syrup, sugar, sour cherry juice (14%), pectin, propandiole alginate, citric acid, cochineal and carmines extract, anthocyanins (color), flavor], coconut oil, candied cherry (5%) (sugar, glucose syrup, fructose, concentrated sour cherry juice, citric acid, tartaric acid, flavor), glucose syrup, butter, milk protein, mono and diglycerides, carob seed flour, flavor.
“Tiramisu” flavor contains 7.6% non-fat milk solids and 4.1% milk fat. The ingredients are rehydrated skim milk, sugar, cream (9.7%), coffee syrup (8%) [glucose syrup, coffee (18%), caramel (color), pectin, xanthan gum, flavor], sponge cake (6.5%) [egg, wheat flour, sugar, powdered sugar (sugar maize starch), mono and diglycerides, disodium phosphate, sodium carbonate, powdered egg white, flavor], glucose syrup, coffee liquor base (3.5%) [water, sugar, coffee (30%), glucose syrup, liquor (6.8%), flavor], coconut oil, egg yolk (2.4%), mascarpone cheese, chocolate [sugar, cocoa paste, cocoa butter, whole-fat milk powder, soy lecithin, vanilla flavor, titanium dioxide (color)], cocoa powder (0.3%) [cocoa (50%), dextrose, sugar, whole wheat starch, vegetable fat, vanilla flavor], milk protein, mono and diglycerides, sodium alginate, carob bean gum, flavor.
“Panna Cotta” flavor contains 8.2% non-fat milk solids and 2.2% milk fat. The ingredients are rehydrated skim milk, sugar, caramel syrup (12%) [glucose syrup, water, caramel (3%) (color), pectin, xanthan gum, flavor], coconut oil, glucose syrup, caramel chocolate (2.5%) [sugar, cocoa butter, whole milk powder, cocoa paste, paprika, vanilla flavor, ammonium salts of phosphatidic acid], butter, milk protein, mono and diglycerides, sodium alginate, carob seed flour, caramel (color), flavor.
“Stracciatella” flavor contains 8.3% non-fat milk solids and 2.2% milk fat. The ingredients are rehydrated skim milk, sugar, chocolate syrup (12%) [glucose syrup, water, sugar, cocoa powder (11%), pectin, flavor], coconut oil, glucose syrup, bitter chocolate (1.9%) [sugar, cocoa paste, cocoa butter, soy lecithin, vanilla], butter, milk protein, mono and diglycerides, sodium alginate, carob seed flour, flavor.
“Pistachio” flavor contains 9.4% non-fat milk solids and 0.1% milk fat. The ingredients are rehydrated skim milk, sugar, coconut oil, pistachio paste (2.2%) [sugar, pistachios (14.2%), almonds, groundnut oil, flavor, soy lecithin], toasted whole pistachios (0.6%), milkproteins, mono and diglycerides, carob bean gum, natural color, cupric chlorophyllin and turmeric extract, flavor.
“Cappuccino” flavor contains 8.3% non-fat milk solids and 2.2% milk fat. The ingredients are rehydrated skim milk, sugar, coffee syrup (12%) [glucose syrup, coffee (18%), caramel (color), pectin, xanthan gum, flavor], coffee (11%), coconut oil, glucose syrup, butter, chocolate [sugar, cocoa paste, cocoa butter, whole-fat milk powder, soy lecithin, vanilla flavor, titanium dioxide (color)], milk protein, mono and diglycerides, sodium alginate, carob seed flour, flavor.
The applicable subheading for all of the above-described flavors of the frozen dessert product, 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 all of the above-described flavors of the frozen dessert product, 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.
“Fragola” flavor contains 1.6% non-fat milk solids and 0.02% milk fat. The ingredients are strawberry pulp, whole strawberries, (60%), glucose syrup, sugar, rehydrated skim milk, coconut oil, citric acid, mono and diglycerides, sucrose fatty acid esters, propylene glycol, alginate, guar gum.
The applicable subheading for the “Fragola” flavor frozen dessert will be 2008.80.0000, HTSUS, which provides for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: strawberries. The rate of duty will be 11.9% 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 http://www.usitc.gov/tata/hts/.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division