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 a “Tartufo” frozen gelato dessert from Italy.
Dear Mr. Callipo:
In your letter dated December 23, 2014 you requested a tariff classification ruling.
The item in question is “Limoncello Tartufo,” a ball-shaped frozen dessert product consisting of two contrasting, concentric layers of gelato surrounding a specialty filling at the center. In addition, the exterior of the ball features a meringue-brittle coating. It is understood that the item will be imported in a frozen state for storage, sale and consumption in that condition.
Specifically, the product is composed of a layer of Sicilian lemon gelato (53%), a layer of cream gelato (35%), a limoncello filling (7%), and a meringue-brittle coating (5%). The Sicilian lemon gelato layer contains water, sugar, rehydrated skimmed milk, Sicilian lemon juice, glucose-fructose syrup, coconut vegetable oil, whole milk, emulsifiers (mono and diglycerides of fatty acids), stabilizers (guar seed flour, carob seed flour, carrageenan) and natural flavorings. The cream gelato layer contains rehydrated skim milk, whole milk, cream, sugar, butter, skim milk powder, glucose-fructose syrup, dextrose, lactose and milk proteins, emulsifiers, stabilizers and natural flavorings. The limoncello filling contains glucose syrup, sugar, lemon juice from concentrate, water, ethyl alcohol, limoncello liqueur, modified corn starch, agar-agar, concentrated fruit-and-vegetable juice, and natural flavorings. The meringue-brittle coating
contains sugar and albumin. Based on information you submitted in connection with previous ruling requests, we estimate the total milk-solids content of the overall product to be in the neighborhood of 3 or 4 percent.
The applicable subheading for the above-described “Limoncello Tartufo” frozen dessert 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 rate of duty will be 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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division