CLA-2-21:OT:RR:E:NC:N2:231
Mr. Filippo Callipo
Callipo Gelateria, SRL
Via Riviera Prangi, 156
Pizzo 89812
Italy
RE: The tariff classification of Strawberry Gelato from Italy
Dear Mr. Callipo:
In your letters dated July 22 and September 23, 2014, you requested a tariff classification ruling. In email correspondence dated September 8th and 9th, 2014, Federica Abbonante and Mariangela Porcelli of your office provided some additional information.
The subject item is a frozen dessert product known as “Italian Strawberry Gelato” (Le Crème Frutta – Fragola Italiana). It is a gelato composed of Italian strawberry puree (20%), water (20%), sugar, rehydrated skimmed milk (18.5%), glucose-fructose syrup, coconut vegetable oil, emulsifiers (mono and diglycerides of fatty acids), stabilizers (guar seed flour, carob seed flour, carrageenan), coloring, citric acid and flavorings. The milk solids content of this gelato is approximately 1.7%. The product will be imported in plastic tubs in a frozen state for storage, sale and consumption in that condition.
The applicable subheading for the above-described “Italian Strawberry 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% 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 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.
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