CLA-2-18:OT:RR:NC:2:228
Mr. Jason Gillette
Flegenheimer International
227 W. Grand Ave.
El Segundo, CA 90245
RE: The tariff classification of a dessert product from Italy
Dear Mr. Gillette:
In your letter dated July 19, 2010 you requested a tariff classification ruling. Samples, ingredients breakdowns, descriptive literature, and other technical information were submitted with subsequent correspondence, received by this office on December 10, 2010 and January 13, 2011. The samples were examined and disposed of.
The product is a refrigerated dessert product composed of a pudding-like, cheese-based cream with a chocolate, coffee, or fruit-flavored sauce topping. The desserts are packed for retail sale in sealed, tapered plastic cups containing 90 grams, net weight, four cups in a cardboard sleeve. The primary component (80 percent, by weight), “ricotta cream,” is a preparation of ricotta cheese, water, sugar, gelatin, and vanilla flavor. The sauce toppings all contain water, sugar, starch, pectin, potassium sorbate, flavor, vegetable oil, and emulsifiers. The chocolate sauce contains chocolate, the coffee flavored sauce contains instant coffee and cocoa butter, and the fruit-flavored sauce contains fruits, glucose-fructose syrup, and locust bean gum. The desserts contain approximately 14 percent milk solids. The cups are filled with the sauce on the bottom and the ricotta cream on top. When served, the cup is inverted and the dessert is released by depressing tabs on the bottom of the cup.
The applicable subheading for the dessert with the chocolate sauce topping will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other…other...other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the dessert with the coffee sauce topping will be 2101.12.9000 HTSUS, 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…extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee…other…other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the dessert with the fruit sauce topping will be 2106.90.8200 HTSUS, which provides for food preparations not elsewhere specified or included…other… other…containing over 10 percent by weight of milk solids…other…other. The rate of duty will be 6.4 percent 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.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
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