CLA-2-21:RR:NC:2:231 C86835
Mr. Donald Carroll, Esq.
Studio Legale Associato & Frere Cholmeley Bischoff
47, Viale Bruno Buozzi
00197 Rome
Italy
RE: The tariff classification of frozen dessert from Italy.
Dear Mr. Carroll:
In your letter, dated April 22, 1998, you have requested a
tariff classification ruling on behalf of your client, American
Sales and Merchandising LLC.
"Coppa Caffe" is a frozen dessert that provides milk ice
coffee taste. The product is packed in a goblet shaped, plastic
container with cover. "Coppa Caffe" contains by weight 15.0
percent sugar, 8.8 percent nonfat milk solids, and 5.6 percent
milk fat. The ingredients are 65.9 percent rehydrated skim milk,
15 percent sugar, 5.6 percent butter, 4.7 percent vegetable oil,
4.5 percent corn syrup, 2.8 percent fresh cream, 0.85 percent
soluble coffee, 0.2 percent emulsifier, 0.2 percent stabilizers,
0.2 percent coloring, and 0.1 percent flavoring. The net weight
is 60 grams.
"Cono Prestige Classico" is a dual flavored, cocoa and
cream, dairy ice cream cone that is filled, decorated, and iced
with a mixture of low-fat cocoa and crushed macaroons. It is
packed in a plastic coated, paper cone with cardboard cover.
"Cono Prestige Classico" contains by weight 16.2 percent sugar,
6.7 percent milk fat, and 3.9 percent nonfat milk solids. The
ingredients are 30.9 percent dairy ice cream, 30.9 percent cocoa
flavored dairy ice cream, 16 percent cone, 6 percent low fat
cocoa icing, 5.2 percent low fat cocoa filling, 4.7 percent low
fat cocoa decorations, and 1.3 percent crushed macaroons. The
net weight is 95 grams.
"Tartufo Bianco" is a dairy ice cream, coffee taste surface
decoration of chopped meringue. The product stands on a
polyethylene coated paper base and it is packed in a transparent
plastic container with cover. "Tartufo Classico" contains by
weight 20.3 percent sugar, 11.2 percent nonfat milk solids, and
9.6 percent milk fat. The ingredients are 48.6 percent
pasteurized milk, 15.3 percent sugar, 9 percent fresh cream, 7
percent egg yolk, 6.5 percent butter, 6.5 percent skim milk
powder, 4.2 percent corn syrup, 0.5 percent soluble coffee, 2
percent chopped meringue, 0.2 percent stabilizer, 0.1 percent
coloring, and 0.1 percent flavoring. The net weight is 85 grams.
The applicable subheading for "Coppa Caffe," "Cono Prestige
Classico," and "Tartufo Bianco," if imported in quantities that
fall within the limits described in additional U.S. note 10 to
chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of
the United States (HTS), 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 percent
ad valorem. If the quantitative limits of additional U.S. note
10 to chapter 4 have been reached, the products will be
classified in subheading 2105.00.4000, HTS, and will be dutiable
at 54.6 cents per kilogram, plus 18 percent ad valorem. In
addition, products classified in subheading 2105.00.4000, HTS,
will be subject to additional duties based on their value, as
described in subheadings 9904.04.50 - 9904.05.01, HTS.
Importations of milk and milk products are subject to import
regulations administered by various U.S. agencies. Requests for
information regarding labeling regulations administered by the
U.S. Food and Drug Administration may be addressed to that agency
at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations
administered by the U.S. Department of Agriculture may be
addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., Veterinary Services
Federal Building, Room 756
6505 Belcrest Road
Hyattsville, MD 20782
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division