CLA-2-21:RR:NC:SP:231
Mr. Joseph R. Hoffacker
Barthco Tade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of gelato from Italy.
Dear Mr. Hoffacker:
In your letter dated March 28, 2007, you requested a tariff classification ruling on behalf of Paganini Foods LLC (Swedesboro, NJ).
The merchandise in question is described as “gelato ice cream” in five flavors (vanilla, cream, cacao, straciatella and pistachio). This is a frozen, ready-to-eat dessert product that will be imported in 1000- and 1500-gram plastic retail containers.
All of the flavors will contain rehydrated skimmed milk (58 to 68 percent, depending on the flavor), sugar (10% to 14%), vegetable oil (7% to 8½%), glucose syrup (6.3% to 7.8%), dextrose (2.6% to 6.8%), milk proteins (2.2% to 4.5%) and small amounts (less than 1% each) of emulsifiers, stabilizers, flavorings and/or colorings.
The “cream” flavor will additionally contain egg yolk (6½%) and marsala wine (1%). The “cacao” flavor will additionally contain low-fat cacao (4.7%). The “straciatella” flavor will additionally contain chocolate grains (4%). The “pistachio” flavor will additionally contain pistachio grains (1.8%).
Although the total milk-solids content of the gelato was not explicitly stated, we estimate, based on the information submitted, that it will range from about 7½% to about 10½%, varying by flavor. It appears that the butterfat content will be negligible.
The applicable subheading for all of the above-described gelatos, if entered under quota, 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 all of the above-described gelatos, if entered outside the quota, 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 + 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, will also be subject to additional safeguard duties, 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 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 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division