CLA-2-18:OT:RR:NC:N2:228
Mr. Charles Gabbert
Atalanta Corporation
Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of food products from Italy
Dear Mr. Gabbert:
In your letters dated June 26, 2013 (incorrectly entered July 26, 2013) and July 23, 2013, you requested a tariff classification.
Technical sheets and samples of four products accompanied your June letter. Modified technical sheets for the four products and new technical sheets for additional four products were submitted with your July letter. One sample was forwarded to the Customs and Border Protection laboratory for analysis, and the other samples were examined and disposed of. The products are said to be semi-finished products for ice cream preparation, sold for professional use only. Mr. Donuts Base (D300) is a powder for semifreddo ice cream stick preparation, consisting of approximately 26 percent dehydrated glucose, 21 percent sugar, 18 percent starch, 16 percent refined vegetable fats, 13 percent low-fat milk powder, 3 percent maltodextrins, 3 percent milk proteins, and less than 1 percent each of emulsifiers and flavorings, packed in 1.5-kilogram bags. Mr. Donuts Paste (D100) is a dense yellow colored liquid, composed of approximately 40 percent sugar, 30 percent glucose syrup, 22 percent water, 4 percent condensed milk, 2 percent sugared egg yolk (egg yolk and sugar), 2 percent starch, and less than 1 percent ,each, flavors, annatto, turmeric, and salt, packed in 3-kilogram plastic buckets. Milk Chocolate Glaze (GT 600) is a thick brown colored fluid, containing approximately 50 percent vegetable fats, 23 percent sugar, 11 percent vegetable oil, 10 percent cocoa powder, 6 percent corn starch, and less than 1 percent each of flavoring, and soya lecithin, packed in 3-kilogram plastic buckets. Strawberry Pink Glaze (GT601), Green Glaze (GT 602), Blue Sugar Glaze (GT603), Yellow Glaze (GT604), and White Milk Glaze (GT 605) are said to be thick fluids in different colors and flavors, composed of approximately 40 percent vegetable fat, 25 percent sugar, 23 percent vegetable oil, 11-12 percent corn starch, and less than 1 percent each of flavoring and soya lecithin, packed in 1-kilogram or 3-kilogram plastic buckets. Except the White Milk Glaze, the other glazes also contain less than one percent of coloring. To make ice cream sticks, the preparation starts with mixing the Base and Paste with milk (or milk and cream combination), placing sticks in the special molds, pouring the mixture into the molds and leveling, flash freezing, unmolding the donut-shaped ice cream on sticks, dipping in the glazes chosen on the top, and decorating with pralines. Laboratory analysis found the Mr. Donuts Paste to contain 58.3 percent sucrose, by dry weight.
The applicable subheading for the Milk Chocolate Glaze, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa … other … 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 3.5 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 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the Mr. Donuts Base, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.7800, HTSUS, which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…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 2106.90.8000, HTSUS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.8000, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
The applicable subheading for the Mr. Donuts Paste and the four other glazes (strawberry pink, green, blue sugar, yellow, and white milk ), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTSUS, which provides for food preparations not elsewhere specified or included … other … 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, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS.
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.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division