CLA-2-19:S:N:N7:228
Mr. Frank Carter
Elco Freight International, Inc.
Hemisphere Center
Route 1 & 9 South and International Way
Newark, NJ 07114
RE: The tariff classification of a milk dessert from Italy
Dear Mr. Carter:
In your letter dated June 23, 1993, on behalf of Cucina Classica
Italiana, Lakewood, NJ, you requested a tariff classification ruling.
An ingredients breakdown and sample accompanied your letter. The
sample was opened, examined, and disposed of. "Panna Cotta" is a food
product with an off-white color and pudding-like consistency, composed of
50 percent whole milk, 37.8 percent cream, 11 percent sugar, 1.02 percent
gelatin, and less than one percent vanilla flavor, put up for retail sale
in sealed, foil-lined, one-liter containers. Package instructions direct
the user to cook the product until it reaches a liquid state, pour into
molds, refrigerate for three hours, and serve chilled.
The applicable subheading for the Panna Cotta milk dessert will be
1901.90.3030, Harmonized Tariff Schedule of the United States (HTS), which
provides for food preparations of goods of headings 0401 to 0404...
other...articles of milk or cream not specially provided for...
other...provided for in subheading 9904.10.60. The rate of duty will be
17.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport