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 July 22, 2014, you requested a tariff classification ruling on five different gelato frozen dessert products.
“Le Crème Variegate – Fiordilatte Variegato Cioccolato” consists of “fiordilatte” gelato swirled throughout with dark chocolate sauce. The ingredients are rehydrated skim milk, whole milk, sugar, cream, butter, skim milk powder, glucose-fructose syrup, dextrose, emulsifiers, stabilizers, flavorings, and dark chocolate swirl (glucose-fructose syrup, water, sugar, dark chocolate, dextrose, corn starch, flavorings, potassium sorbate and pectin).
“Le Crème Variegate – Fiordilatte Variegato Amarena” consists of “fiordilatte” gelato swirled throughout with sour black cherry sauce and decorated with whole sour black cherries. The ingredients are rehydrated skim milk, whole milk, sugar, cream, butter, skim milk powder, glucose-fructose syrup, dextrose, emulsifiers, stabilizers, flavorings, sour black cherry swirl (glucose-fructose syrup, sugar, sour black cherry juice, vegetable extract, thickeners, citric acid, potassium sorbate, flavorings), and candied whole sour black cherries.
“Le Crème alla frutta – Cocco con gocce di Cacao” consists of coconut gelato with cocoa chips. The ingredients are rehydrated skim milk, sugar, whole milk, coconut vegetable oil, cocoa paste, glucose-fructose syrup, dehydrated coconut milk (coconut pulp, maltodextrin, sodium caseinate), lactose and milk proteins, shaved coconut, emulsifiers, stabilizers and flavorings.
Compositional data indicates that the above-described items are milk-based products not meeting the U.S. standard of identity for “ice cream.” It is understood that they will be imported in tubs in a frozen state for storage, sale and consumption in that condition.
The applicable subheading for all of the above-described gelato products, 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 gelato products, 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.
Your inquiry does not provide enough information for us to give a classification ruling on “Le Crème alla Frutta – Limone di Sicilia” and “Le Crème alla Frutta – Fragola Italiana.” Your request should indicate the percentages (by weight) of the water, the rehydrated skimmed milk, and the fresh pasteurized whole milk in each of those products. If you decide to resubmit your request for those items, please include a copy of this letter.
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