CLA-2-19:OT:RR:NC:2:228
Mr. James DeLaurentis
Vice President - License
Emmi USA Inc.
100 Dutch Hill Road
Orangeburg, NY 10962
RE: The tariff classification of dessert products from Italy
Dear Mr. DeLaurentis:
In your letter dated November 8, 2011 and an undated letter received by this office on November 21, 2011, you requested a tariff classification ruling.
A production flow chart, ingredients lists and samples for five products accompanied your November 8th letter. The samples were examined and disposed of. The Marrons Glacès Sundae, Raspberry Sundae, and Peach Apricot Sundae are dessert products consisting of two layers of sponge cake biscuits, filled in between with a preparation of chestnut, raspberry, or peach and apricot, and topped with whipped cream. The Raspberry Panna Cotta “Selection” is a product made by depositing a layer of raspberry preparation in a cup and layering it with a sponge cake biscuit with a topping of cream. The Vanilla Sundae is made from spongy cake biscuits, filled in between with a mixture containing chocolate shards, garnished with a chocolate preparation on the top. The components of all products are made separately and then combined in clear plastic cups weighting 110 grams or 120 grams, sealed, for retail sale, two cups in a cardboard sleeve. The products will be imported in a frozen condition, but all must be thawed prior to eating.
The applicable subheading for the Marrons Glacès Sundae, Raspberry Sundae, Peach Apricot Sundae, Raspberry Panna Cotta “Selection” and Vanilla Sundae will be 1905.90.10.41, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares…other…bread, pastry cakes, biscuits and similar baked products, and puddings, whether or not containing chocolate, fruit, nuts or confectionery…frozen…pastries, cakes and similar sweet baked products. The duty rate will be free.
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 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.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, indelibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.
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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division