CLA-2-21:RR:NC:2:228 L80394
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
One Lincoln Blvd.
Rouses Point, NY 12979
RE: The tariff classification of ice cream bases from Italy
Dear Mr. Kavanaugh:
In your letter dated June 10, 2004, on behalf of Lesser Enterprises, Waitsfield, VT, you requested a tariff classification ruling.
Ingredients breakdowns accompanied your letter. Additional information was provided with your letters dated August 20, 2004 and October 20, 2004. The products are described as ice cream bases, in the form of spreadable pastes or thick liquids, imported in 5-kilogram cans or 2.75-liter plastic containers. Cappuccino is composed of 55 percent caramel sugar, 16.8 percent glucose syrup, 14 percent coffee, 8.5 percent water, 3.2 percent alcohol, and 2.5 percent flavor. Tiramisu consists of 30 percent glucose syrup, 18 percent sugar, 15.6 percent water, 9 percent egg yolk, 6 percent coffee, 6 percent hazelnuts, 1.5 percent flavor, and less than one percent each of pectin, calcium sorbate, and citric acid. Cocco contains 32 percent glucose syrup, 23 percent water, 25 percent sugar, 15 percent coconut, 3.5 percent alcohol, and 1.5 percent flavor. Vanille consists of 58.3 percent glucose syrup, 17.5 percent sugar, 12.6 water, 3.9 percent starch, 2.9 percent alcohol, 1.95 percent vanilla beans, 1.75 percent flavor, and less than one percent each of paprika extract and carrageen. Aspro di Sicilia is composed of 41.3 percent citric acid, 27.6 percent water, 23.3 percent glucose syrup, 5.5 percent sugar, and 2.3 percent lemon powder. On a dry weight basis, Cappuccino contains over 65 percent sugar, Tiramisu, Cocco, and Vanille contain over 10, but less than 65 percent sugar, and Aspro di Sicilia contains less than 10 percent sugar.
The applicable subheading for the Cappuccino ice cream base will be 2101.12.4800 Harmonized Tariff Schedules of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, tea, or mate and preparations with a basis of these products or with a basis of coffee, tea or mate…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…other…articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17… other. The rate of duty will be 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.4800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS
The applicable subheading for the Tiramisu ice cream base, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400 HTS, which provides for extracts, essences or concentrates of coffee, and preparations with a basis of these extracts, essences and concentrates or with a basis of coffee…preparations with a basis of extracts, essences or concentrates or with a basis of coffee…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, HTS
The applicable subheading for the Cocco and Vanille ice cream base, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTS, which provides for food preparations not elsewhere specified or included…other…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
The applicable subheading for the Aspro di Sicilia will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
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 telephone number (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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division