CLA-2-21:OT:RR:NC:N2:231
Mr. Filippo Callipo
Callipo Gelateria S.r.l.
Via Riviera Prangi 156
Pizzo 89812
Italy
RE: The tariff classification of gelato from Italy.
Dear Mr. Callipo:
In your letter dated June 20, 2014 you requested a tariff classification ruling.
The item in question is known as “I Dessert Del Castello: La Nocciola.” A submitted photo shows it to be a two-tone ice-cream-like product in the shape of a triangular prism. The medium-brown lower portion (80%) is said to be comprised of hazelnut gelato, while the pale-brown upper section (20%) is said to be of “hazelnut semifreddo gelato.” The ingredients of the hazelnut gelato are rehydrated skim milk, whole milk, sugar, hazelnut paste, glucose-fructose syrup, egg yolk, coconut vegetable oil, lactose and milk proteins, skim milk powder, emulsifiers, stabilizers, salt and flavorings. The hazelnut semifreddo gelato section is composed of the same ingredients in different proportions, and additionally contains fresh pasteurized cream.
Ms. Federica Abbonante of your office has advised that the nonfat milk solids content of the overall finished product is about 11%, while the milk fat content is about 1%. She has also confirmed that the product will be imported in small retail packages in a frozen state, and that it is intended for sale and consumption in frozen condition.
The applicable subheading for “La Nocciola” frozen dessert, 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 “La Nocciola,” 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.
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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division