CLA-2:OT:RR:NC:N2:231
Mr. Garrett Cook
Righteous Gelato Ltd.
221 19th Street SE
Calgary, AB T2E 7M2
Canada
RE: The tariff classification of Gelato from Canada
Dear Mr. Cook:
In your letter dated July 21, 2021, you requested a tariff classification ruling.
There are four products under review, as follows:
Bourbon Vanilla Bean Gelato is composed of homogenized whole milk, cane sugar, cream, skim milk powder, rice syrup solids, vanilla, locust bean gum, guar gum, and vanilla bean seeds.
Sea Salted Caramel Gelato is composed of homogenized whole milk, cane sugar, cream, skim milk powder, rice syrup solids, caramelized cane sugar syrup, sea salt, natural caramel flavor, locust bean gum, and guar gum.
Dark Chocolate Caramel Sea Salt Gelato is composed of homogenized whole milk, cane sugar, cream, cocoa, caramel sauce, skim milk powder, seal salt, black dutched cocoa, rice syrup solids, locust bean gum, and guar gum.
Lavender London Fog Gelato is composed of homogenized whole milk, cane sugar, cream, skim milk powder, rice syrup solids, natural purple carrot color, locust bean gum, guar gum, earl grey tea, natural lavender flavor, natural vanilla flavor, and vanilla bean seeds.
Each of the products will be put up for retail sale in pint containers, and the pints packaged in eight-unit cases shrink wrapped with fifteen cases per layer on a pallet of 150 total cases.
The applicable subheading for the above-described Gelato 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 is 20 percent ad valorem.
The applicable subheading for the above-described Gelato, if entered after tariff-rate quota has closed, will be 2105.00.4000, HTSUS. This 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 is 50.2 cents per kilogram plus 17 percent ad valorem. Products classified in subheading 2105.00.4000 are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01.
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 the World Wide Web at https://hts.usitc.gov/current.
In your submission, you also requested an Application of Trade Program or Trade Agreement determination. However, we are unable to address this aspect of your request due to insufficient information. For example, we would need to know the exact origin of every ingredient in your products, rather than the statement of origin you submitted of “West Africa” for the cocoa powder, which is not a country, or disjunctive choices between many mutually exclusive possibilities, such as three countries for the vanilla seeds, three countries for the stabilizer, two countries for the caramel sauce, two countries for the tea, and eleven countries for the cane sugar. In addition, we would require both a detailed processing narrative for what happens to each ingredient in Canada along with their tariff numbers.
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.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the above, contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division