CLA-2-21:OT:RR:NC:N2:231
Mr. Filippo Callipo
Callipo Gelateria S.r.l.
Via Riviera Prangi 156
Pizzo 89812
Italy
RE: The tariff classification of gelato from Italy.
Dear Mr. Callipo:
In your letter dated July 14, 2014 you requested a tariff classification ruling.
The item in question is a frozen dessert product known as “Le Crème Pregiate – Ricotta con pezzi di pera e gocce di cioccolato.” It consists of ricotta-flavored gelato containing dispersed pieces of semi-candied pears and chocolate chips. The ingredients of the “ricotta gelato” (75%) are whole milk, rehydrated skim milk, sugar, cream, pasteurized sheep-milk ricotta (sheep’s milk whey, sheep’s milk, salt), butter, glucose-fructose syrup, skim milk powder, dextrose, emulsifiers, stabilizers, milk proteins, and flavorings. The semi-candied pear pieces (20%) contain pears, glucose-fructose syrup, sugar, citric acid and flavorings. The chocolate chips (5%) contain cocoa paste, sugar, cocoa butter and soy lecithin. Compositional data indicates that this item is a milk-based product not meeting the U.S. standard of identity for “ice cream.”
It is understood that the product will be imported in tubs in a frozen state for storage, sale and consumption in that condition.
The applicable subheading for the above-described product, if entered while the tariff-rate quota remains open, 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 the above-described product, if entered after the tariff-rate quota has closed, 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 plus 17% ad valorem. Products classified in subheading 2105.00.4000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.04.67—9904.04.74.
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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division