CLA-2-21:OT:RR:NC:2:231
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of sorbet and gelato from Canada.
Dear Mr. Kavanaugh:
In your letter dated December 8, 2009, together with a supplementary email message dated December 22, 2009, you requested a tariff classification ruling on behalf of Citadelle Maple Syrup Producers (Plessisville, PQ, Canada).
Your request concerns three dessert products, all of which will be imported, sold and consumed in a frozen condition.
Item #1 is mango-pineapple sorbet supplied in 5-liter, 2-liter and 500-ml plastic tubs. The ingredients are water (46.69%), maple sugar (19.81%), pineapple puree (16.20%), mango puree (13.80%), BF-50 stabilizer (3.50%), citric acid (0.003%).
Item #2 is strawberry-mint-basil sorbet supplied in 5-liter, 2-liter and 500-ml plastic tubs. The ingredients are water (51.33%), maple sugar (21.79%), strawberry puree (13.57%), frozen strawberries (9.36%), BF-50 stabilizer (3.85%), citric acid (0.10%).
The applicable subheading for the above-described sorbets (items 1 and 2) will be 2105.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ice cream and other edible ice, whether or not containing cocoa: other: other. The general rate of duty will be 17% ad valorem.
Item #3 is “green-tea gelato” supplied in 5-liter, 2-liter and 500-ml plastic tubs. The ingredients are milk (having a fat content of 3.25%) (65.66%), maple sugar (18.56%), cream (having a fat content of 35%) (8.15%), “green tea gelato smart line” (a mixture of green tea powder and stabilizers) (7.43%), green tea powder (0.20%). Based on the submitted breakdown, we estimate that this product’s total milk-solids content (nonfat plus fat) would be about 12%.
The applicable subheading for the “green-tea gelato” (item #3), if entered under quota, will be 2105.00.3000, 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 U.S. Note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 20% ad valorem.
The applicable subheading for the “green-tea gelato” (item #3), 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 general rate of duty will be 50.2 cents per kilogram plus 17% ad valorem.
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