CLA-2-21:OT:RR:NC:N4:231
Mr. Filippo Callipo
Callipo Gelateria SRL
Via Riviera Prangi 156
Pizzo 89812
Italy
RE: The tariff classification of a gelato specialty (frozen dessert) from Italy.
Dear Mr. Callipo:
In your letter dated December 16, 2015, you requested a tariff classification ruling.
The product in question is “PanGelato Cioccolato,” which consists of a hollowed-out “pandoro”-type dessert bread (51%) filled with chocolate gelato (45%) and garnished with chocolate chips (4%). The baked pandoro “shell” of this ice-cream-cake-like product contains wheat flour, sugar, milk, eggs, vegetable margarine (coconut oil, sunflower oil, water), yeast, emulsifiers, glucose-fructose syrup, butter, salt and flavorings. The gelato contains rehydrated skim milk, whole milk, sugar, chocolate, cream, fat-reduced cocoa powder, glucose-fructose syrup, butter, maize dextrose, lactose, milk proteins, emulsifiers and stabilizers.
It is understood that this product will be imported in a frozen state for storage, sale and consumption in that condition.
The applicable subheading for the “PanGelato Cioccolato,” if entered while the tariff-rate quota remains open, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.
The applicable subheading for the “PanGelato Cioccolato,” if entered after the tariff-rate quota has closed, will be 2105.00.4000, HTSUS, 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: other. The rate of duty will be 50.2 cents per kilogram plus 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.67—9904.04.74.
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