CLA-2-21:RR:NC:2:228 D87492
Mr. Luigi Loiola
Fredde Delizie Ltd.
500 University Ave. No. 511
Honolulu, HI 96826
RE: The tariff classification of ice cream flavorings from Italy
Dear Mr. Loiola:
In your letter dated January 25, 1999 you requested a tariff classification ruling.
The merchandise is described as flavorings, in fluid form, imported in 6-kilogram tins, for use in the manufacture of ice cream. Zuppa Inglese flavoring consists of 50 percent sugar, 44 percent glucose syrup, 5.8 percent flavor, and .2 percent color. Pistachio flavoring contains 40.3 percent coconut oil, 39.3 percent sugar, 7 percent pistachios, 6 percent skimmed milk powder, 4 percent almonds, 2.6 percent soy flour, and less than one percent each of lecithin and flavor.
The applicable subheading for the Zuppa Inglese flavoring will be 2106.90.9100, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...blended syrups described in additional U.S. note 4 to chapter 17...other. The rate of duty will be 29.6 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9100, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.66 to 9904.17.72, HTS.
The applicable subheading for the Pistachio flavoring, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTS), which provides for food preparations not elsewhere specified or included...other ...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 29.6 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your inquiry does not provide enough information for us to give a classification ruling for the Stracciatella, Kiwi, and Amaretto flavorings. Your request for a classification ruling on Stracciatella should state the fat content of the cocoa ingredient. For the Kiwi flavoring, provide the Brix for the glucose syrup ingredient and the fruit juice ingredient. For the Kiwi and Amaretto flavorings, submit samples.
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division