CLA-2-21:RR:NC:2:231 C87294

Mr. Donald Carroll, Esq.
Studio Legale Associato & Frere Cholmeley Bischoff
47, Viale Bruno Buozzi
00197 Rome
Italy

RE: The tariff classification of frozen dessert from Italy.

Dear Mr. Carroll:

In your letter, dated April 22, 1998, you have requested a tariff classification ruling on behalf of your client, American Sales and Merchandising LLC. The products are described thus:

1. "Choko Grande Mandorle" is a dairy ice cream dessert of fresh cream on a stick that provides vanilla taste; the coating is made with milk chocolate and minced almonds. "Choko Grande Mandorle" contains by weight 19.8 percent sugar, 9.3 percent milk fat, and 8.7 percent nonfat milk solids. The ingredients are 41.5 percent rehydrated skim milk, 28 percent milk chocolate coating (comprised of sugar, cocoa butter, skim milk powder, cocoa paste, butter, emulsifier, and flavoring), 10 percent sugar, 6.6 percent butter, 5 percent fresh cream, 5 percent minced almonds, 3.4 percent corn syrup, 0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The net weight is 80 grams.

2. "Choko Grande Caffe" is a dairy ice cream dessert of fresh cream on a stick that provides coffee taste; the coating is dark chocolate. "Choko Grande Caffe" contains by weight 22.9 percent sugar, 8.9 percent milk fat, and 6.0 percent nonfat milk solids. The ingredients are 43.2 percent rehydrated skim milk, 30 percent dark chocolate coating (comprised of sugar, cocoa paste, cocoa butter, butter, emulsifier, and flavoring), 10.5 percent sugar, 6.9 percent butter, 5 percent fresh cream, 3.1 percent corn syrup, 0.6 percent soluble coffee, 0.2 percent coloring, 0.2 percent emulsifier, 0.2 percent stabilizers, and 0.1 percent flavoring. The net weight is 80 grams.

The applicable subheading for "Choko Grande Mandorle" and "Choko Grande Caffe," if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), 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 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the products will be classified in subheading 2105.00.4000, HTS, and will be dutiable at 54.6 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS.

Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location:

U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204

Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:

U.S. Department of Agriculture A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division