CLA-2-18:OT:RR:NC:N2:228
Mr. Charles A Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of ice cream toppings from Italy.
Dear Mr. Gabbert:
In your letter dated June 11, 2009, you requested a tariff classification ruling.
Ingredients breakdowns were submitted with your letter. Samples, submitted with earlier correspondence, were examined and disposed of. The products are described as smooth, thick fluid ice cream toppings. Chocolate Topping L104, (Cioccolato), consists of 54 percent glucose syrup (81° Brix), 12 percent sugar, 8 percent low-fat cocoa powder, 6 percent condensed milk, and less than one percent, each, caramel, starch, and potassium sorbate. The Coffee Topping L85, (Caffé), consists of 45 percent glucose syrup, 24 percent sugar, 10 percent coffee, 10 percent caramel, and less than one percent, each, of starch, pectin, flavoring, and potassium sorbate. The Banana Topping L101 consists of 50 percent glucose syrup, 25.5 percent sugar, 15 percent banana, 5.6 percent condensed milk, and less than one percent each of petin, flavoring, and beta-carotene. The Hazelnut Toppng L91, (Nocciola), consists of 57 percent glucose syrup, 17 percent sugar, 14.8 percent water, 10 percent hazelnuts, and less than one percent, each, of caramel, starch, flavoring, and potassium sorbate. The toppings are put up in 1-kg polyethylene bottles for food service use and will not be available for retail sale.
The applicable subheading for the Chocolate Topping L104, (Cioccolato), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other…other…other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the Coffee Topping L85, (Caffé), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400, HTSUS, which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTSUS, and dutiable at the rate of 30.5 cents per kilogram plus 8.5 percent ad valorem. In addition products classified in subheading 2101.12.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the Banana Topping L101 and the Hazelnut Toppng L91, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 HTSUS, which provides for food preparations not elsewhere specified or included…other… other…articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
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 issue a classification ruling on the Zabaione L115 ice cream topping. The quantities of the ingredients in the breakdown submitted do not total 100 percent. Please submit a complete and accurate ingredients breakdown. When this information is available, you may wish to consider resubmission of your request.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division