CLA-2-21:OT:RR:NC:N2:231
Mr. Giacinto Callipo
Callipo Gelateria Srl
Via Riviera Prangi 156
Pizzo, 89812
Italy
RE: The tariff classification of Frozen Nondairy Desserts from Italy
Dear Mr. Callipo:
In your letter dated October 28, 2020, you requested a tariff classification ruling.
You have requested a review of frozen nondairy dessert items, which you describe as vegan gelato. The following three products are under review.
Bianco variegato alla Fragola is composed of water, strawberry swirl, coconut oil, sugar, maize dextrose, maize maltodextrin, soya proteins, mono- and diglycerides of fatty acids (emulsifiers), locust bean gum, sodium alginate, guar gum, carrageenan (stabilizers), natural flavoring, and salt.
Gianduja is composed of water, sugar, gianduja hazelnut chocolate, glucose syrup, coconut oil, maize dextrose, soya proteins, mono- and diglycerides of fatty acids (emulsifiers), locust bean gum, sodium alginate, guar gum, carrageenan (stabilizers), natural flavoring, and salt.
Nocciola is composed water, Italian hazelnut paste, sugar, glucose syrup, maize dextrose, coconut oil, maize maltodextrin, soya proteins, mono- and diglycerides of fatty acids (emulsifiers), locust bean gum, sodium alginate, guar gum, carrageenan (stabilizers), natural flavoring, and salt.
The above-described items will be imported in tubs with a net weight of 10.9 ounces and 16.9 fluid ounces.
In your letter, you suggest classification of the products under subheading 2105.00.1000 which provides for “Ice cream and other edible ice, whether or not containing cocoa: Ice cream: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions.” We disagree. In order for “ice cream” to be labeled and offered for sale as such in the United States, it must conform to the “standard of identity” set out by FDA regulations in 21 C.F.R. § 135.110. Specifically, 21 C.F.R. § 135.110(a) provides a detailed description of the characteristics of ice cream and frozen custard and indicates that products identified as “ice cream” are articles of frozen desserts that consist of specific ratios of milk fat and nonfat milk solids. The merchandise at issue does not contain milk thus will not yield the required milk fat and nonfat milk solids content for tariff classification purposes.
The applicable subheading for the various flavors of Frozen Nondairy Desserts (vegan gelato) will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Ice cream and other edible ice, whether or not containing cocoa: Other: Other.” The rate of duty will be 17 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 the World Wide Web at https://hts.usitc.gov/current.
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).
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division